ISAE 3000 Type 2 Report (FINMA)
The International Standard on Assurance Engagements (ISAE) 3000 is a standard which is applied for audits of internal controls, sustainability and compliance with laws and regulations. The ISAE 3000 Type 2 Report is a self-assessment which is then audited by an independent third party, and provides assurance on the suitability of the design and existence of controls over a period of time.
This report verifies the effectiveness of Google’s internal controls to support adherence to certain FINMA (the Swiss Financial Market Supervisory Authority) requirements applicable to regulated financial services customers.
The report covers the requirements of the following FINMA Circulars:
- 2018/03 FINMA Circular “Outsourcing – banks and insurers” (21.09.2017);
- 2008/21 FINMA Circular “Operational Risks – Banks” (20.11.2008) – Principal 4 Technology Infrastructure;
- 2008/21 FINMA Circular “Operational Risks – Banks” (20.11.2008) – Appendix 3 Handling of electronic Client Identifying Data;
- 2013/03 FINMA Circular “Auditing” (06.12.2012) – Information Technology.