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CISA® Certified Information Systems Auditor®: Study Guide, Third Edition by David Cannon

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Understanding Professional Ethics

Ethics is about knowing what is right verses wrong and doing the right thing each time. Ethical professionals will place the client’s interest ahead of their own provided the client is acting in a forthright, honest manner. Auditors are usually bound by more than one set of professional standards. An auditor is expected to honor the laws plus abide by the rules of their professional certification. Every CISA is required to follow ISACA’s code of ethics in addition to those of any other organization to which the Auditor belongs.

Following the ISACA Code

The Information Systems Audit and Control Association (ISACA) set forth a code governing the professional conduct and ethics of all certified IS auditors and members ...

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