SSAE 18 (Statements on Standards for Attestation Engagements)

SSAE 18, or Statements on Standards for Attestation Engagements 18, is a set of professional guidelines for auditors who assess a service organization's controls, such as those related to data security or financial processes. It ensures these audits are conducted consistently and reliably, providing stakeholders with confidence that the organization's controls are effective. SSAE 18 replaced older standards to improve clarity and detail in reporting. It is commonly used in "SOC" reports (System and Organization Controls), which organizations share with clients and partners to demonstrate their operational integrity and controls.