ISACA Journal
Volume 2, 2,018 

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Standards, Guidelines, Tools and Techniques 

ISACA Member and Certification Holder Compliance 

The specialized 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.

IS audit and assurance standards define mandatory requirements for IS auditing. They report and 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 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 committee and, ultimately, in disciplinary action

ITAF™, 3rd Edition (www.isaca.org/itaf) provides a framework for multiple levels of guidance:

IS Audit and Assurance Standards

The standards are divided into three categories:

  • General standards (1000 series)—Are the guiding principles under which the IS assurance profession operates. They apply to the conduct of all assignments and deal with the IS audit and assurance professional’s ethics, independence, objectivity and due care as well as knowledge, competency and skill.
  • Performance standards (1200 series)—Deal with the conduct of the assignment, such as planning and supervision, scoping, risk and materiality, resource mobilization, supervision and assignment management, audit and assurance evidence, and the exercising of professional judgment and due care.
  • Reporting standards (1400 series)—Address the types of reports, means of communication and the information communicated.

Please note that the guidelines are effective 1 September 2014.

General
1001 Audit Charter
1002 Organisational Independence
1003 Professional Independence
1004 Reasonable Expectation
1005 Due Professional Care
1006 Proficiency
1007 Assertions
1008 Criteria

Performance
1201 Engagement Planning
1202 Risk Assessment in Planning
1203 Performance and Supervision
1204 Materiality
1205 Evidence
1206 Using the Work of Other Experts
1207 Irregularity and Illegal Acts

Reporting
1401 Reporting
1402 Follow-up Activities


IS Audit and Assurance Guidelines

The guidelines are designed to directly support the standards and help practitioners achieve alignment with the standards. They follow the same categorization as the standards (also divided into three categories):

  • General guidelines (2000 series)
  • Performance guidelines (2200 series)
  • Reporting guidelines (2400 series)

General
2001 Audit Charter
2002 Organisational Independence
2003 Professional Independence
2004 Reasonable Expectation
2005 Due Professional Care
2006 Proficiency
2007 Assertions
2008 Criteria

Performance
2201 Engagement Planning
2202 Risk Assessment in Planning
2203 Performance and Supervision
2204 Materiality
2205 Evidence
2206 Using the Work of other Experts
2207 Irregularity and Illegal Acts
2208 Sampling

Reporting
2401 Reporting
2402 Follow-up Activities


IS Audit and Assurance Tools and Techniques

These documents provide additional guidance for IS audit and assurance professionals and consist, among other things, of white papers, IS audit/assurance programs, reference books and the COBIT 5 family of products. Tools and techniques are listed under www.isaca.org/itaf.

An online glossary of terms used in ITAF is provided at www.isaca.org/glossary.

Prior to issuing any new standard or guideline, an exposure draft is issued internationally for general public comment.

Comments may also be submitted to the attention of the Director, Thought Leadership and Research via email (standards@isaca.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.

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 these products will assure a successful outcome. The guidance 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 judgment to the specific control circumstances presented by the particular systems or IS environment.

 

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