IS Audit and Assurance Guidance 

 

Objectives, Scope and Authority of IS Audit and Assurance Standards


Standards

Standards contain statements of mandatory requirements for IS audit and assurance. They inform:

  • IS 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 their 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.

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Guidelines

The objective of the IS Audit and Assurance Guidelines is to provide guidance and additional information on how to comply with the IS Audit and Assurance Standards. The IS audit and assurance professional should consider these guidelines when implementing, applying and justifying any departure from the standards.

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Tools and Techniques

The tools and techniques provide additional guidance, but do not set requirements. Tools and Techniques include such things as:

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IS Audit and Assurance Exposure Documents

Exposure drafts are issued internationally and interested professionals are welcome to review the material and share their views.

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COBIT

ISACA continually updates and expands the practical guidance and product family based on the COBIT framework. COBIT helps IT professionals and enterprise leaders fulfill their IT governance and management responsibilities, particularly in the areas of assurance, security, risk and control, and deliver value to the business. COBIT is available for download.


Glossary

A glossary of terms is available. The words audit and review are used interchangeably in the IT Audit and Assurance Standards and Guidelines.


Development of Standards and Guidelines

The ISACA Professional Standards and Career Management Committee is committed to wide consultation in the preparation of IS Audit and Assurance Standards and Guidelines. Prior to issuing any documents, the Professional Standards and Career Management Committee issues exposure drafts internationally for general public comment.

The Professional Standards and Career Management Committee also seeks consultation with those who possess a special expertise or interest in the topic under consideration. We have an on-going development program that welcomes the input of ISACA members and other interested parties to identify emerging issues requiring new standards.


Downloads

The complete set of current standards and guidelines for IS audit and assurance Professionals is contained in ITAF.


Questions?

If you have questions about Standards publications and ongoing research, please contact:
Research Department
Tel:  +1.847.660.5583
Fax:  +1.847.253.1443
Email:  standards@isaca.org

Disclaimer: ISACA has designed this guidance to describe the minimum level of acceptable performance required to meet the professional responsibilities set out in the ISACA Code of Professional Ethics. ISACA makes no claim that use of this product will assure a successful outcome. The publication should not be considered inclusive of any proper procedures and tests or exclusive of other procedures and tests that are reasonably directed to obtaining the same results. In determining the propriety of any specific procedure or test, controls professionals should apply their own professional judgement to the specific control circumstances presented by the particular systems or IS environment.