The objectives of the service auditor are:

1. To obtain reasonable assurance about whether, in all material respects, based on suitable criteria:
   1. The service organisation’s description of its system fairly presents the system as designed and implemented throughout the specified period (or in the case of a type 1 report, as at a specified date);
   2. The controls related to the control objectives stated in the service organisation’s description of its system were suitably designed throughout the specified period (or in the case of a type 1 report, as at a specified date); and
   3. Where included in the scope of the engagement, the controls operated effectively to provide reasonable assurance that the control objectives stated in the service organisation’s description of its system were achieved throughout the specified period; and
2. To report on the matters in (a) above in accordance with the service auditor’s findings.