22.3.10. Audit standards, guidelines, and codes of ethics

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22.3 Governance Risk and Compliance

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ISACA Audit Standards

- Mandatory rules for performing and reporting audits.

- Must be followed by CISAs and ISACA members.

- Covers:

- Audit Charter

- Independence

- Materiality

- Evidence requirements

- Audit Reporting procedures

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ISACA Guidelines

- Recommended best practices (not mandatory).

- Help auditors understand how to meet the standards.

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ISACA Code of Ethics

- Required ethical behavior for all ISACA members.

- Key values:

- Integrity

- Objectivity

- Confidentiality

- Professionalism

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