ISACA Member and Certification Holder Compliance
The specialised nature of information systems (IS) audit and assurance and the skills necessary to perform such engagements require standards that apply specifically to IS audit and assurance. The development and dissemination of the IS audit and assurance standards are a cornerstone of the ISACA professional contribution to the audit community.
An online glossary of terms used in ITAF is provided at www.isaca.org/glossary.
Disclaimer: ISACA has designed this guidance as 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, the control professionals should apply their own professional judgement to the specific control circumstances presented by the particular systems or IS environment.
General1001 Audit Charter1002 Organisational Independence1003 Professional Independence1004 Reasonable Expectation1005 Due Professional Care1006 Proficiency1007 Assertions1008 Criteria
Performance1201 Engagement Planning 1202 Risk Assessment in Planning1203 Performance and Supervision1204 Materiality1205 Evidence1206 Using the Work of Other Experts1207 Irregularity and Illegal Acts
Reporting1401 Reporting1402 Follow-up Activities
Please note that the following list captures the structure and naming convention of the guidelines as they are being updated for integration into ITAF. An exposure draft of the revised guidelines is posted for comment on the ISACA web site (www.isaca.org).
General2001 Audit Charter (G5) 2002 Organisational Independence (G12) 2003 Professional Independence (G17 and G34) 2004 Reasonable Expectation2005 Due Professional Care (G7) 2006 Proficiency (G30) 2007 Assertions2008 Criteria
Performance2201 Engagement Planning (G15) 2202 Risk Assessment in Planning (G13) 2203 Performance and Supervision (G8) 2204 Materiality (G6) 2205 Evidence (G2)2206 Using the Work of other Experts (G1) 2207 Irregularity and Illegal Acts (G9)2208 Sampling (G10)
Reporting2401 Reporting (G20) 2402 Follow-up Activities (G35)
The ISACA Professional Standards and Career Management Committee (PSCMC) is dedicated to ensuring wide consultation in the preparation of ITAF standards and guidelines. Prior to issuing any document, an exposure draft is issued internationally for general public comment.
Comments may also be submitted to the attention of the Director of Professional Standards Development via email (firstname.lastname@example.org); fax (+1.847. 253.1443) or postal mail (ISACA International Headquarters, 3701 Algonquin Road, Suite 1010, Rolling Meadows, IL 60008-3105, USA).
Links to current and exposed ISACA Standards, Guidelines, and Tools and Techniques are posted at www.isaca.org/standards.
Enjoying this article? To read the most current ISACA Journal articles, become a member or subscribe to the Journal.
The ISACA Journal is published by ISACA. Membership in the association, a voluntary organization serving IT governance professionals, entitles one to receive an annual subscription to the ISACA Journal.
Opinions expressed in the ISACA Journal represent the views of the authors and advertisers. They may differ from policies and official statements of ISACA and/or the IT Governance Institute and their committees, and from opinions endorsed by authors’ employers, or the editors of this Journal. ISACA Journal does not attest to the originality of authors’ content.
© 2013 ISACA. All rights reserved.
Instructors are permitted to photocopy isolated articles for noncommercial classroom use without fee. For other copying, reprint or republication, permission must be obtained in writing from the association. Where necessary, permission is granted by the copyright owners for those registered with the Copyright Clearance Center (CCC), 27 Congress St., Salem, MA 01970, to photocopy articles owned by ISACA, for a flat fee of US $2.50 per article plus 25¢ per page. Send payment to the CCC stating the ISSN (1526-7407), date, volume, and first and last page number of each article. Copying for other than personal use or internal reference, or of articles or columns not owned by the association without express permission of the association or the copyright owner is expressly prohibited.