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      We support organizations in efficiently establishing and sustainably embedding robust ISAE and SOC control frameworks, along with meaningful audit reports.

      In a time when requirements for cloud, security, and technology solutions are evolving rapidly and often profoundly, we create clear structures that ensure trust, transparency, and accountability.

      Our approach combines technical expertise with pragmatic methods, enabling companies to reliably achieve their compliance objectives while reducing operational effort. This allows you to navigate regulatory developments with confidence and align your services consistently with the expectations of clients, partners, and auditors. With our solutions, you remain not only compliant but also relevant, competitive, and well-prepared for future market demands.

      Stefan Wälti
      Stefan Wälti

      Partner, Head of Assurance Technology

      KPMG Switzerland

      François El Assad
      François El Assad

      Partner, Assurance Technology

      KPMG Switzerland

      Why KPMG services?

      • Extensive expertise

        Benefit from our extensive experience in the implementation and application of ISAE and SOC reporting.

      • Industry-specific know-how

        We understand the unique challenges of your industry and tailor our services to meet your specific needs.

      • End-to-End support

        From risk assessment to the final report, we provide end-to-end support throughout the entire attestation process.

      • Pragmatic solutions

        Our advice is practical and tailored to your company`s needs – no theoretical concepts.

      The demand for security is continuously increasing

      Markets, technologies, business models, and regulatory requirements are evolving faster than ever. Advancing digitalization creates new demands and presents companies worldwide with complex challenges. Organizations that outsource services to cloud providers or use Software-as-a-Service solutions, in particular, need to be able to rely on their external providers having effective internal control systems.

      The ISAE 3402 standard provides an established framework for this. Independent auditors annually assess the effectiveness of key controls, such as network and access management, change management, and IT operations. The resulting reports – including ISAE 3402, SOC 1, or SOC 2 / ISAE 3000 – can be shared with defined stakeholders and follow the principle of “test once, use many.”

      As companies increasingly integrate Artificial Intelligence into their core processes, the demand for assurance over AI-based solutions is rapidly growing. Stakeholders expect transparency around AI governance, data integrity, model oversight, and ethical use. Consequently, attestation reports are evolving to address these emerging risks, with AI-related controls becoming a key focus area in future ISAE and SOC reporting frameworks.

      Our ISAE and SOC services

      We guide companies and organizations from the design to the attestation of their control frameworks – including SOC and ISAE reports.

      Our services cover controls over financial reporting (ISAE 3402 / SOC 1) as well as operational and security-related process environments (ISAE 3000 / SOC 2). The underlying international standards (ISAE 3402, ISAE 3000, SSAE 18) are complex, and companies often require support to correctly implement the requirements and best practices.

      Thanks to our extensive project experience, we know which approaches are successful in practice and which individual elements are critical for your company:

      • ISAE 3000

        Assurance engagements that do not relate to historical financial information but focus on the effectiveness of controls for regulatory compliance and operational processes. 

         

      • ISAE 3402

        Audit reports on the controls of a service organization that are relevant to the company’s financial reporting and its stakeholders.

      • SOC 1

        The focus is on outsourced services provided by external vendors that are relevant to the financial reporting of the company using these services.

         

      • SOC 3

        A SOC 3 report is based on a SOC 2 Type 2 report but is more concise. Confidential information is omitted, making the report suitable for the general public and external stakeholders.

      • SOC 2

        Focuses on the operational risks of outsourced services outside of financial reporting. The assessment is based on the five AICPA Trust Services Criteria:
         

        • Security (mandatory)
        • Availability
        • Processing integrity
        • Confidentiality
        • and/or Data Privacy

      Our technology-enabled audit approach

      We rely on a proven, technology-enabled three-phase approach that combines efficiency, transparency, and scalability.

      The approach consists of the following phases, tailored to the applicable standard:

      • Diagnostic review

        We review and assess the service, product, or end-to-end processes, evaluate the related risks, and help identify the relevant controls.

      • Testing

        We audit your controls following a risk-based approach in an efficient manner.

      • Reporting

        We prepare the report in a way that is aligned with the relevant standards but also easy to understand.

      Supported by our global, cloud-based smart audit platform KPMG Clara, we deliver these engagements efficiently, consistently, and with the highest quality in a unified yet modular way worldwide. This enables us to cover both financial reporting requirements and cloud- or IT-based control environments.

      With this approach, we provide service organizations with assured security and transparency – supported by modern technology, established audit processes, and global standardization.

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      Collaboration with KPMG: Contact us know

      We look forward to your inquiries and are happy to answer any questions you may have.

      Meet our experts

      Stefan Wälti
      Stefan Wälti

      Partner, Head of Assurance Technology

      KPMG Switzerland

      François El Assad
      François El Assad

      Partner, Assurance Technology

      KPMG Switzerland