ISACA standards provide the information required to meet the compliance needs of IS audit and assurance professionals, as well as providing essential guidance to improve effectiveness and efficiency. Knowledge of, and adherence to, ISACA standards enables IS audit and assurance professionals to approach their challenges with a risk-based approach that is aligned with ISACA methodology.
IS Audit and Assurance Standards
The ISACA goal is to advance globally applicable standards that address the specialised nature of IS audit and assurance and the skills necessary to perform such audits. ISACA's development and dissemination of the IS Audit and Assurance Standards are a cornerstone of its professional contribution to the audit and assurance community. The framework for the IS Audit and Assurance Standards provides multiple levels of guidance.
IS Audit and Assurance Standards apply to individuals who act in the capacity of IS audit and assurance professionals and are engaged in providing assurance over some components of IS systems, applications and infrastructure. However, these standards, guidelines, and IS audit and assurance procedures have been designed in a manner that may also be useful, and provide benefits to, a wider audience, including users of IS audit and assurance reports.
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Information on Other Standard Setting Bodies
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