An ISAE 3000 report is an independent auditor’s report that provides assurance regarding specifically defined controls or compliance criteria within a particular area. 

It is typically used to give customers, regulators and business partners independent insight into how you address requirements in areas such as GDPR, NIS2, DORA, the AI Act, the Cyber Resilience Act or ESG. 

The report can strengthen trust with customers and stakeholders and support your documentation in sales processes, procurement processes and dialogue with regulators. 

When is an ISAE 3000 report relevant? 

An ISAE 3000 report becomes relevant when you need independent assurance regarding defined controls or compliance criteria. 

This is typically the case when: 

  • You need independent assurance regarding controls that support requirements in areas such as GDPR, NIS2, DORA or ESG 
  • Customers or business partners request independent assurance regarding defined controls 
  • Regulatory, contractual or customer requirements call for documented controls and independent reporting 

ISAE 3000 can be tailored across industries to specifically defined controls and criteria. The exact scope is agreed for each engagement. 

An ISAE 3000 report can support the documentation of compliance, but it is not in itself a statutory certification under frameworks such as NIS2, DORA, the AI Act or the Cyber Resilience Act. 

ISAE 3000 or ISAE 3402? 

ISAE 3000 can be used for assurance regarding specifically defined controls or compliance criteria, for example in areas such as information security, GDPR, NIS2, DORA or ESG. ISAE 3402 focuses on controls at a service organisation that may be relevant to customers’ financial reporting. 

Learn more about our ISAE 3402 Assurance Reports. 

Our approach to an ISAE 3000 engagement 

We make the process simple and transparent – without unnecessary complexity. 

  1. Scoping: We define the scope, requirements and timeline. 
  2. Overview: You receive access to our client portal, giving you a clear overview of the process and the documentation required. 
  3. Preparation, if needed: A separate readiness assessment can identify gaps and clarify what needs to be addressed before the formal assurance engagement. 
  4. Review and testing: We review documentation and test your controls. 
  5. Completion: You receive a draft report for factual review followed by the final assurance report. 

Start with a readiness assessment 

Not sure whether you are ready? 

We offer an initial readiness assessment of your controls where we: 

  • Define the scope and requirements 
  • Identify gaps in your current setup 
  • Advise on the controls and documentation required 
  • Structure the process leading up to the assurance engagement 

This gives you a clear basis for deciding how to move forward and reduces the risk of unnecessary delays in the formal assurance engagement. 

Any advisory services and any subsequent assurance engagement are planned in accordance with the applicable auditor independence requirements. 

Why clients choose RSM 

We work closely with our clients and quickly develop an understanding of their business and the requirements they face from customers. This means that we do more than assess controls – we understand how they work in practice. 

You work directly with experienced professionals. All our advisers have at least five years’ experience in IT security and assurance engagements. 

This means you get: 

  • Clear and practical answers 
  • No unnecessary complexity 
  • An efficient assurance process 

You will have an experienced adviser supporting you throughout the process – from the initial scoping to the final assurance report. 

Alexander Petersen
IT Audit l Head of IT Risk & Compliance
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33 37 60 15
Andreas Moos
IT Audit l Head of IT Risk Assurance
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33 37 60 20