SSAE 18 (Statements on Standards for Attestation Engagements No. 18)

SSAE 18 is a professional standard that guides auditors when they evaluate and verify a company's controls related to financial reporting or other important processes. It ensures the auditor's report is reliable and consistent, especially regarding how a company manages data security, operations, or compliance. This standard replaced SSAE 16 and emphasizes a thorough, risk-based approach to assessing controls, providing organizations and stakeholders confidence in the effectiveness of internal processes that impact financial statements or service quality.