standards guidelines
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.
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.
ITAFTM, 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 mobilisation, supervision and assignment management, audit and
assurance evidence, and the exercising of professional judgement and due care.
• Reporting standards (1400 series)—Address the types of reports, means of
communication and the information communicated.
Please note that the new 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 categorisation as the
standards (also divided into three categories):
• General guidelines (2000 series)
• Performance guidelines (2200 series)
• Reporting guidelines (2400 series)
Please note that the new guidelines are effective 1 September 2014.
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 of
Privacy and Assurance Practices 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.
tools and techniques
