Standards and Guidelines for IT Auditing

In 1978 the Institute of Internal Auditors (IIA) introduced some standards for the professional practice of internal auditing to be used around the world in order to provide international consistency as a measurement tool for audit quality assurance. These standards consist of five general and 25 specific standards together with numerous statements on auditing standards. This chapter explores the detail account of the Information Systems Audit and Control Association (ISACA) code of professional ethics and the current ISACA information technology (IT), auditing standards and guidelines standards as well as the Institute of Internal Auditors (IIA) code of ethics. The chapter also includes various standards and guidelines other than the ISACA and IIA models.