ISACA has announced updating its Information Systems (IS) Audit and Assurance Standards.
The current update includes 17 standards that were restructured to include the definition of key terms, provide additional clarity and align with other global auditing bodies. They are divided into three categories such as General standards (1000 series), Performance standards (1200 series) and Reporting standards (1400 series)
The second Edition of IS Audit and Assurance Standards provides a single source in which IS audit and assurance professionals can find the ISACA Code of Professional Ethics, standards and guidelines, as well as references to tools and techniques, such as audit and assurance programmes, books and white papers to support their role.
Ron Franke , Member of ISACA’s Professional Standards and Career Management Committee, said, ISACA’s globally recognized standards provide the foundation to help ensure that information and systems can be trusted. The standards continue to stand the test of time and are critical in helping us meet the IS assurance needs of management and the public. The time was right to update the standards to ensure their continued value to enterprises and to make them even more accessible to the global assurance community.
ISACA’s IS Audit and Assurance Guidelines are also being updated to align with the standards and COBIT 5. An exposure draft will be available later this year.
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