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

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Implementing Audit Standards

Auditors have the luxury of being able to rely on well-known accounting standards that have been accepted worldwide. The standards were originally developed for financial audits, but their spirit and intent also apply to IS auditing. Frequently, a minor adaptation will provide the foundation and detail necessary for use in IS audits. These standards allow you to render a fair opinion without fear of retribution or liability.

Where Do Audit Standards Come From?

IS security professionals and auditors may refer to a variety of applicable standards when planning or auditing controls. Every professional needs to recognize that two classes of standards usually exist:

Parent Class with Broad Application across a Variety ...

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