Standards for IS Audit and Assurance 

 
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IS Audit and Assurance Standards:

  • Are a cornerstone of its professional contribution to the audit and assurance community
  • Comprise the first level of ITAF guidance
  • Provide information required to meet compliance needs
  • Supply essential guidance to improve effectiveness and efficiency
  • Offer a risk-based approach that is aligned with ISACA methodology
  • Apply to individuals providing assurance over some components of IS systems, applications and infrastructure
  • May also provide benefits to a wider audience, including users of IS audit and assurance reports

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Standards for IS Audit and Assurance

Effective Date

1001 Audit Charter 1 November 2013
1002 Organisational Independence 1 November 2013
1003 Professional Independence 1 November 2013
1004 Reasonable Expectation 1 November 2013
1005 Due Professional Care 1 November 2013
1006 Proficiency 1 November 2013
1007 Assertions 1 November 2013
1008 Criteria 1 November 2013
1201 Engagement Planning 1 November 2013
1202 Risk Assessment in Planning 1 November 2013
1203 Performance and Supervision 1 November 2013
1204 Materiality 1 November 2013
1205 Evidence 1 November 2013
1206 Using the Work of Other Experts 1 November 2013
1207 Irregularity and Illegal Acts 1 November 2013
1401 Reporting 1 November 2013
1402 Follow-up Activities 1 November 2013


Standards for IS Audit and Assurance effective 1 November 2013 are contained in ITAF, 3rd Edition and are available individually in the following languages:


The prior standards (S1 through S16) were withdrawn 31 October 2013. The new standards in ITAF, 3rd Edition are effective 1 November 2013.