Guaranteeing an assured performance with TECH 01 20
It’s all change for the guidance on assuring service organisations’ internal control procedures. Discovers what’s new in Technical Release 01/20.
The faculty recently published a new technical release, TECH 01/20 AAF Assurance reports on internal controls of service organisations made available to third parties. It contains new guidance and replaces TECH 01/06 AAF. This article explains the purpose of the new technical release and the key changes to its predecessor.
Outsourcing business activities to service organisations is now common practice. A company might, for example, employ a service organisation to administer its defined contribution pension scheme or to select, manage or account for the investments of the company.
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