IS Audit and Assurance Guidelines 

 

These guidelines support the IS audit and assurance standards effective 1 November 2013.

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IS Audit and Assurance Guidelines

Effective Date

2001 Audit Charter 1 September 2014
2002 Organisational Independence 1 September 2014
2003 Professional Independence 1 September 2014
2004 Reasonable Expectation 1 September 2014
2005 Due Professional Care 1 September 2014
2006 Proficiency 1 September 2014
2007 Assertions 1 September 2014
2008 Criteria 1 September 2014
2201 Engagement Planning 1 September 2014
2202 Risk Assessment in Planning 1 September 2014
2203 Performance and Supervision 1 September 2014
2204 Materiality 1 September 2014
2205 Evidence 1 September 2014
2206 Using the Work of Other Experts 1 September 2014
2207 Irregularity and Illegal Acts 1 September 2014
2208 Audit Sampling 1 September 2014
2401 Reporting 1 September 2014
2402 Follow-up Activities 1 September 2014


IT Audit and Assurance Guidelines: Slovenian
IT Audit and Assurance Guidelines: Spanish