Common mistakes include inadequate documentation, poor vendor oversight, and misunderstanding the scope of controls to be tested. Many organizations fail to perform regular internal risk assessments or neglect to maintain evidence of control execution. Others treat SSAE18 as a one-time compliance effort instead of an ongoing process.
Misalignment between internal policies and auditor expectations can also cause audit delays or deficiencies. Additionally, overlooking third-party dependencies or failing to update control procedures when systems change can lead to audit findings.
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