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ITAF consists of compliance and good practice setting guidance:
- Provides guidance on the design, conduct and reporting of IT audit and assurance assignments
- Defines terms and concepts specific to IT assurance
- Establishes standards that address IT audit and assurance professional roles and responsibilities, knowledge, skills and diligence, conduct, and reporting requirements
ITAF provides a single source through which IT audit and assurance professionals can seek guidance, research policies and procedures, obtain audit and assurance programmes and develop effective reports.
While ITAF incorporates existing ISACA standards and guidance, it has been designed to be a living document. As new guidance is developed and issued, it will be indexed within the framework and made available to ISACA members and the public. To date, all current ISACA guidance has been mapped to the framework.