Standards, Guidelines, Tools and Techniques 

 
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The specialised nature of IT audit and assurance and the skills necessary to perform such audits require standards that apply specifically to IT audit and assurance. One of the goals of ISACA is to advance globally applicable standards to meet its vision. The development and dissemination of the IT Audit and Assurance Standards are a cornerstone of the ISACA professional contribution to the audit and assurance community. The framework for the IT Audit and Assurance Standards provides multiple levels of guidance:

  • Standards define mandatory requirements for IT auditing and reporting. They inform:
    - IT audit and assurance professionals of the minimum level of acceptable performance required to meet the professional responsibilities set out in the ISACA Code of Professional Ethics
    - Management and other interested parties of the profession’s expectations concerning the work of practitioners
    - Holders of the Certified Information Systems Auditor (CISA) designation of requirements. Failure to comply with these standards may result in an investigation into the CISA holder’s conduct by the ISACA Board of Directors or appropriate ISACA committee and, ultimately, in disciplinary action.
  • Guidelines provide guidance in applying IT Audit and Assurance Standards. The IT audit and assurance professional should consider them in determining how to achieve implementation of the standards, use professional judgement in their application and be prepared to justify any departure. The objective of the IT Audit and Assurance Guidelines is to provide further information on how to comply with the IT Audit and Assurance Standards
  • Tools and Techniques provide examples of procedures an IT audit and assurance professional might follow in an audit engagement. The procedure documents provide information on how to meet the standards when performing IT auditing work, but do not set requirements. The objective of the IT Audit and Assurance Tools and Techniques is to provide further information on how to comply with the IT Audit and Assurance Standards

COBIT is an IT governance framework and supporting tool set that allows managers to bridge the gaps amongst control requirements, technical issues and business risks. COBIT enables clear policy development and good practice for IT control throughout enterprises. It emphasises regulatory compliance, helps enterprises increase the value attained from IT, enables alignment and simplifies implementation of the COBIT framework’s concepts. COBIT is intended for use by business and IT management as well as IT audit and assurance professionals; therefore, its usage enables the understanding of business objectives and communication of good practices and recommendations to be made around a commonly understood and well-respected framework. COBIT is available for download on the ISACA web site, www.isaca.org/cobit.

Links to current guidance are posted on the standards page, www.isaca.org/standards.

The titles of issued standards documents are:

IT Audit and Assurance Standards

S1 Audit Charter Effective 1 January 2005
S2 Independence Effective 1 January 2005
S3 Professional Ethics and Standards Effective 1 January 2005
S4 Professional Competence Effective 1 January 2005
S5 Planning Effective 1 January 2005
S6 Performance of Audit Work Effective 1 January 2005
S7 Reporting Effective 1 January 2005
S8 Follow-up Activities Effective 1 January 2005
S9 Irregularities and Illegal Acts Effective 1 September 2005
S10 IT Governance Effective 1 September 2005
S11 Use of Risk Assessment in Audit Planning Effective 1 November 2005
S12 Audit Materiality Effective 1 July 2006
S13 Using the Work of Other Experts Effective 1 July 2006
S14 Audit Evidence Effective 1 July 2006
S15 IT Controls Effective 1 February 2008
S16 E-commerce Effective 1 February 2008


IT Audit and Assurance Guidelines

G1 Using the Work of Other Auditors and Experts Effective 1 March 2008
G2 Audit Evidence Requirement Effective 1 May 2008
G3 Use of Computer Assisted Audit Techniques (CAATs) Effective 1 March 2008
G4 Outsourcing of IS Activities to Other Organisations Effective 1 May 2008
G5 Audit Charter Effective 1 Februrary 2008
G6 Materiality Concepts for Auditing Information Systems Effective 1 May 2008
G7 Due Professional Care Effective 1 March 2008
G8 Audit Documentation Effective 1 March 2008
G9 Audit Considerations for Irregularities Effective 1 March 2000
G10 Audit Sampling Effective 1 March 2000
G11 Effect of Pervasive IS Controls Effective 1 March 2000
G12 Organisational Relationship and Independence Effective 1 September 2000
G13 Use of Risk Assessment in Audit Planning Effective 1 September 2000
G14 Application Systems Review Effective 1 November 2001
G15 Planning Revised Effective 1 March 2002
G16 Effect of Third Parties on an Organisation’s IT Controls Effective 1 March 2002
G17 Effect of Nonaudit Role on the IS Auditor’s Independence Effective 1 July 2002
G18 IT Governance Effective 1 July 2002
G19 Irregularities and Illegal Acts Effective 1 July 2002
G20 Reporting Effective 1 January 2003
G21 Enterprise Resource Planning (ERP) Systems Review Effective 1 August 2003
G22 Business-to-consumer (B2C) E-commerce Reviews Effective 1 August 2003
G23 System Development Life Cycle (SDLC) Reviews Effective 1 August 2003
G24 Internet Banking Effective 1 August 2003
G25 Review of Virtual Private Networks Effective 1 July 2004
G26 Business Process Reengineering (BPR) Project Reviews Effective 1 July 2004
G27 Mobile Computing Effective 1 September 2004
G28 Computer Forensics Effective 1 September 2004
G29 Post-implementation Review Effective 1 January 2005
G30 Competence Effective 1 June 2005
G31 Privacy Effective 1 June 2005
G32 Business Continuity Plan (BCP) Review From IT Perspective Effective 1 September 2005
G33 General Considerations for the Use of the Internet Effective 1 March 2006
G34 Responsibility, Authority and Accountability Effective 1 March 2006
G35 Follow-up Activities Effective 1 March 2006
G36 Biometric Controls Effective 1 February 2007
G37 Configuration and Release Management Effective 1 November 2007
G38 Access Controls Effective 1 February 2008
G39 IT Organisation Effective 1 May 2008
G40 Review of Security Management Practices Effective 1 December 2008
G41 Return on Security Investment (ROSI) Effective 1 May 2010
G42 Continuous Assurance Effective 1 May 2010


IT Audit and Assurance Tools and Techniques

P1 IS Risk Assessment Measurement Effective 1 July 2002
P2 Digital Signatures and Key Management Effective 1 July 2002
P3 Intrusion Detection Systems (IDS) Review Effective 1 August 2003
P4 Malicious Logic Effective 1 August 2003
P5 Control Risk Self-assessment Effective 1 August 2003
P6 Firewalls Effective 1 August 2003
P7 Irregularities and Illegal Acts Effective 1 December 2003
P8 Security Assessment—Penetration Testing and Vulnerability Analysis Effective 1 Septtember 2004
P9 Evaluation of Management Controls Over Encryption Methodologies Effective 1 January 2005
P10 Business Application Change Control Effective 1 October 2006
P11 Electronic Funds Transfer (EFT) Effective 1 May 2007


Standards for Information System Control Professionals

Effective 1 September 1999

  • 510 Statement of Scope
       .010 Responsibility, Authority and Accountability
  • 520 Independence
       .010 Professional Independence
       .020 Organisational Relationship
  • 530 Professional Ethics and Standards
       .010 Code of Professional Ethics
       .020 Due Professional Care
  • 540 Competence
       .010 Skills and Knowledge
       .020 Continuing Professional Education
  • 550 Planning
       .010 Control Planning
  • 560 Performance of Work
       .010 Supervision
       .020 Evidence
       .030 Effectiveness
  • 570 Reporting
       .010 Periodic Reporting
  • 580 Follow-up Activities
       .010 Follow-up

Code of Professional Ethics Effective 1 January 2011


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