ISAE 3402 Experts in Germany
for reliable assurance reporting, matched in minutes with vetted freelancersHire experts who design control frameworks, prepare ISAE 3402 evidence and coordinate assurance engagements across finance, cloud and outsourced operations. FRATCH connects you with precise matches among vetted, available freelancers.
Meet FRATCH Experts in Germany, who have recently used ISAE 3402
Mischa G.
Last position:
Non-Financial Risk Officer at Nationale-Nederlanden
- Temporary cover for an absent non-financial risk officer.
- Operational scope: incident intake and follow-up, internal control testing, and first-line reporting for the Belgian entity.
Thorsten H.
Last position:
Self-employed Interim Manager and Consultant at 7HillsConsulting Michael Stolle
- Active network of freelancers and self-employed professionals in the areas of interim management, Fractional Leadership, consulting and coaching.
- Interim management of IT projects
- Support in developing and implementing business strategies
- Change management
- Optimization of business processes
Serdar C.
Last position:
Consultant at Freelance
- ISO 27001 implementation & audit readiness
- NIS2 & DORA compliance support
- Interim / fractional CISO services
- IT risk & controls (ITGC, SOX, COBIT, BAIT)
- M&A and IT due diligence for startups/ventures
- Business continuity management (BCM, ISO 22301)
- Cybersecurity framework development (NIST, ISO, BSI)
- GRC tool advisory (Archer, ServiceNow)
Hauke W.
Last position:
Process Automation Engineer at German Edge Cloud / WIIT AG
- Re-designing and implementing the incident management process into Jira
- Implementing the business impact analysis in Jira
- Developing Slack and StatusPage integration in ScriptRunner for Jira
- Mapping of business processes into Jira
- Implementing the service catalogue in Jira, based on Assets as "database" and Jira tickets + SR behaviours as UI for users
- Helping teams with automations, workflows and screens to save time and nerves while using Jira
- Helping teams to perform agile transformations
- Creating a Jira and Confluence based foundation for compliance frameworks and certifications like ISAE 3402 and BSI C5
- Atlassian Stack administration
Dominik P.
Last position:
Head of IT at Aarsleff Spezialtiefbau GmbH
- Disciplinary and professional leadership of the IT and service team
- Definition and documentation of the Current Mode of Operation (CMO) in Confluence: application landscape, infrastructure, networks, backup & storage
- Development of the Future Mode of Operation (FMO) including process analysis & stakeholder interviews with all departments using BPMN and flowcharts
- Optimization of license management: reduction of ongoing software costs by approx. 17% p.a.
- Introduction and establishment of Jira as the central tool for project and service management
- Introduction and rollout of the HR software MindKey to digitize HR processes
- Introduction of a VoIP solution with Microsoft Teams incl. PSTN connection to replace classic telephony
- Introduction of the production and planning software OptiControl to digitize operational processes
- Rollout of Intune as a Mobile Device Management solution for Windows, iOS and Android
- Build-up of Power BI dashboards for machine park monitoring and financial reporting
- Planning and execution of the IT consolidation of two locations for 170 users
- Introduction of automated penetration testing with Pentera
- Coaching and mentoring the team in agile methods & project management
- Operational support in day-to-day business: administration, incident & change management
- Management of external service providers and assurance of the quality of outsourced IT services
- Responsibility for the IT budget incl. planning and controlling
- Direct reporting line to management with regular management reports on IT KPIs, budget and project status
Ulrich B.
Last position:
Director/Division Head at International consulting firms
- Steering strategic SAP S/4HANA transformation projects in global corporate structures
- Developing and implementing change management strategies and process optimizations
- Trusted advisor to C-level executives for carve-outs and post-merger integrations
- Information security management system (ISMS), ISO/IEC 27001, protection needs assessment, risk management & compliance
- Contract management focusing on legal, business and regulatory compliance
Maxim R.
Last position:
Information Security Officer at Horváth AG
- Managing the Information Security program according to ISO27001:2022, BAIT, BSI 200-1/4
- Creating and updating IT policies and procedures
- Communicating with C-level and the board (weekly, monthly, quarterly reports on incidents, risks, measures, audits, strategic and personnel planning)
- Coordinating external and internal audits (JAP, BAIT, BaFin)
- Risk management (monitoring improvement measures, assessing new risks, planning and reporting countermeasures)
- Incident management (analyzing security-related incidents, monitoring and planning countermeasures and improvements)
- Training employees on incidents, internal policies, and emergency procedures
- Business continuity management (reviewing and updating BIA, emergency plans, recovery concepts, test results)
- Managing communication between departments as a mediator
- Managing and auditing external service providers (IT, cloud services; SOC 1/2, ISAE 3402 Type 1/2, C5 reports, on-site audits)
Klaus-Dieter K.
Last position:
Executive Partner at iAP-Independent Audit Professionals GmbH
Thomas M.
Last position:
Interim Head of Data Protection, Compliance and Internal Audit at BIG direkt gesund
- Functional realignment according to IIR standards
- Managing a team of 10 employees
- Serving on the KRITIS steering committee
Alexander S.
Last position:
Senior Contract Manager in the Cyber Security Field at Water IT Security GmbH
- Senior Contract Manager in the Cyber Security Field
- Responsible for the SIEM/SOC of the Water IT Security group
- Data Protection Officer for the Water IT Security group (officially registered with authorities)
- Artificial Intelligence Officer for the Water IT Security group
- Member of the compliance team of the Water IT Security group
Discover over 15,000 top freelancers
Statistics of experts using ISAE 3402
Aggregated from the professional profiles of matched freelancers.
Experience
28 years
Position duration
4.4 years
Positions per freelancer
10
Top business areas
Information Technology, Project Management, Audit
Top industries
Professional Services, Information Technology, Banking and Finance
Certification focus areas
Information Technology, Audit, Quality Assurance
Bachelor's degree or higher
75%
Master's degree or higher
63%
Doctorate
25%
Certifications per freelancer
5
Most common languages
German, English, French
Speak two or more languages
90%
Based on our profile pool as of 29 Oct 2026.
Daily rate distribution
The chart shows how the daily rates of experts in this technology in Germany are distributed, based on recent contracts on our platform. Each bar covers a rate range — its height shows the share of experts charging within that range.
Average rates of experts in Germany using ISAE 3402
Rates are based on recent contracts and do not include FRATCH margin.
The average daily rate is the mean of all daily rates from recent contracts of comparable freelancers on our platform.
The median daily rate is the middle value of all daily rates — half of comparable freelancers charge less, half charge more. Unlike the average, it is barely affected by outliers.
Calculated based on our freelancers’ daily rates as of 29 Oct 2026. Actual rates may vary depending on seniority level, experience, skill specialization, project complexity, and engagement length.
ISAE 3402 experts industry focus
See which industries our matched freelancers work in most often — every figure is calculated live from the freelancers on FRATCH.
- Professional Services (90%)
- Information Technology (70%)
- Banking and Finance (60%)
- Manufacturing (50%)
- Aerospace and Defense (30%)
- Construction (20%)
- Insurance (20%)
- Transportation (20%)
Please note that freelancers can work across multiple industries, so percentages overlap.
About the technology
Purpose and scope
ISAE 3402, formally the International Standard on Assurance Engagements 3402, evaluates controls at a service organisation that affect user entities’ financial reporting. It is used to produce assurance reports on control design and, where relevant, operating effectiveness. The standard is especially relevant when critical finance, payroll, payment, hosting or business-process services are delivered by an external provider.
Report types
An ISAE 3402 Type 1 report assesses whether controls are suitably designed and implemented at a stated date. A Type 2 report also examines whether those controls operated effectively across a defined review period. Strong project work clarifies the report scope, control objectives, testing period, exceptions and responsibilities before evidence collection begins.
Controls and evidence
Projects typically map processes, risks and controls to financial reporting objectives. Specialists prepare control descriptions, responsibility matrices, policy references and evidence requests, then track responses and exceptions through review. Common evidence includes access reviews, change records, incident logs, reconciliations, supplier oversight and business continuity tests.
Ecosystem and standards
ISAE 3402 work connects with internal control frameworks, risk management and information security practices. The related SOC 1 report serves a similar financial-reporting purpose in the United States, while ISO 27001 focuses on information security management rather than financial reporting controls. German organisations may also need clear alignment between group governance, external assurance requirements and local operating procedures.
When expertise helps
- A new service needs its first ISAE 3402 report
- Control ownership is unclear across Germany and international teams
- Evidence is incomplete, inconsistent or difficult to trace
- A Type 2 review period requires disciplined preparation
- Customer due diligence exposes gaps in control documentation
Freelance expertise is useful when an organisation needs focused preparation without adding permanent capacity. Remote collaboration works well when documentation and evidence are organised digitally; on-site work can help with workshops, interviews and complex process walkthroughs.
What strong specialists deliver
The best professionals combine assurance knowledge with practical process understanding. They can translate operational activity into testable controls, identify gaps without overstating risk and keep owners accountable for evidence. They communicate clearly with finance, security, operations, suppliers and external assurance teams, including in German-speaking environments where language and documentation expectations matter.
Quality also depends on traceability. A reliable specialist maintains a clear link between risks, control objectives, procedures, evidence and reported conclusions. They protect independence, challenge unsupported statements and leave behind documentation that the organisation can maintain after the engagement ends.
Frequently asked questions
Everything clients usually want to know about ISAE 3402, in one place.
ISAE 3402 is used to provide assurance over controls at a service organisation that may affect customers’ financial reporting. Companies commonly apply it to outsourced finance, payroll, payment processing, hosting and other business services. The resulting report helps user entities assess whether relevant controls are suitably designed and, for Type 2, operating effectively.
ISAE 3402 and SOC 1 both address controls relevant to financial reporting, but they arise from different assurance frameworks and market contexts. ISAE 3402 is an international assurance standard, while SOC 1 is associated with the American Institute of CPAs reporting framework. The suitable choice depends on customer expectations, reporting jurisdiction and the assurance professional involved.
A strong ISAE 3402 specialist usually understands internal controls, risk assessment, process mapping and evidence management. Familiarity with ISO 27001, information security, data protection, business continuity and supplier governance can be valuable. Experience with GRC tools and workflow documentation also supports efficient delivery.
The right level of ISAE 3402 experience depends on scope, control complexity, systems and the organisation’s documentation maturity. A focused preparation assignment may need a specialist who can quickly structure evidence and ownership, while a broad Type 2 engagement calls for deeper experience with testing, exceptions and multi-team coordination. Assess the actual control environment rather than relying only on years or titles.
Most ISAE 3402 preparation can be handled remotely through secure document exchange, workshops and evidence-tracking tools. On-site sessions may still help with process walkthroughs, interviews or sensitive stakeholder coordination. For teams in Germany, agree early on working language, data-handling rules and availability for meetings with internal and external assurance teams.
Ask whether the ISAE 3402 expert has handled the relevant report type, service model and control objectives. Review examples of control mappings, evidence plans and exception management, while protecting confidential information. It is also important to confirm how the specialist will coordinate with control owners and the independent assurance team.
Credible ISAE 3402 evidence is relevant to the stated control, covers the required period and can be traced to a reliable source. It should show who performed the activity, when it happened and what result was recorded, without relying on unsupported explanations. Consistent naming, access controls and review trails make evidence easier to test.
Before starting ISAE 3402 work, clarify the report type, scope, control objectives, review period and intended users of the report. Confirm who owns each control, which systems and suppliers are included, how evidence will be shared and who makes final decisions on exceptions. Clear boundaries prevent preparation work from being confused with the independent assurance engagement.
The average hourly rate of freelancers in Germany who have used ISAE 3402 in their recent projects is 125 €, which corresponds to a daily rate of about 996 € based on an 8-hour working day.
Of the freelancers in Germany who have used ISAE 3402 in their recent projects, 75% hold at least a Bachelor's degree, 63% hold at least a Master's degree, and 25% hold a doctorate.
On average, freelancers in Germany who have used ISAE 3402 in their recent projects have 28 years of professional experience, with a single engagement typically lasting around 4.4 years.
The most common languages among freelancers in Germany who have used ISAE 3402 in their recent projects are German (100%), English (90%), and French (50%).
The most common industries among freelancers in Germany who have used ISAE 3402 in their recent projects are Professional Services (90%), Information Technology (70%), and Banking and Finance (60%).
The most common business areas among freelancers in Germany who have used ISAE 3402 in their recent projects are Information Technology (100%), Project Management (90%), and Audit (80%).
Main locations of FRATCH Experts, who have recently used ISAE 3402
Our freelancers and interim experts are at home across the DACH region — available on-site in the major business hubs or fully remote. Choose a location to discover matched specialists, local market insights and up-to-date availability.
Berlin Hamburg Munich Cologne Frankfurt Stuttgart Dusseldorf Leipzig Dortmund Essen Bremen Dresden Hanover Nuremberg Request a free demo
Get in touch with the FRATCH team and we will get back to you within 4 hours.
Would you rather directly get in touch?
We always have the time for a call or email!
Philipp Thomaschewski
FRATCH CEO
