Cisa

IT Standards, Guidelines, and Tools and Techniques for Audit and Assurance and Control Professionals

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Code of Professional Ethics IT Audit and Assurance Standards, Guidelines, and Tools and Techniques IS Control Professionals Standards

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Current as of 16 August 2010

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2010-2011 Board of Directors Emil D’Angelo, CISA, CISM Bank of Tokyo-Mitsubishi UFJ Ltd., USA,International President Christos K. Dimitriadis, Ph.D., CISA, CISM INTRALOT S.A., Greece, Vice President Ria Lucas, CISA, CGEIT Telstra Corp. Ltd., Australia, Vice President Hitoshi Ota, CISA, CISM, CGEIT, CIA Mizuho Corporate Bank Ltd., Japan, Vice President Jose Angel Pena Ibarra, CGEIT Alintec S.A., Mexico, Vice President Robert E. Stroud, CGEIT CA Technologies, USA, Vice President Kenneth L. VanderWal, CISA, CPA Ernst & Young LLP (retired), USA, Vice President Rolf von Roessing, CISA, CISM, CGEIT KPMG Germany, Germany, Vice President Lynn Lawton, CISA, FBCS CITP, FCA, FIIA KPMG Ltd., Russian Federation, Past International President Everett C. Johnson Jr., CPA Deloitte & Touche LLP (retired), USA, Past International President Gregory T. Grocholski, CISA The Dow Chemical Co., USA, Director TonyHayes, CGEIT, AFCHSE, CHE, FACS, FCPA, FIIA Queensland Government, Australia, Director Howard Nicholson, CISA, CGEIT, CRISC City of Salisbury, Australia, Director Jeff Spivey, CPP, PSP Security Risk Management, USA, IT Governance Institute Trustee 2010-2011 Professional Standards Committee John Ho Chi, CISA, CISM, CBCP, CFE Ernst & Young LLP, Singapore, chair Manuel Aceves, CISA, CISM, CGEITCerberian Consulting, Mexico Rick De Young, CISA,CISSP USA Murari Kalyanaramani, CISA, CISM, CISSP British American Tobacco GSD, Malaysia Edward J. Pelcher, CISA, CGEIT Office of the Auditor General, South Africa Rao Hulgeri Raghavendra, CISA, CQA, PGDIM Oracle Financial Services Software Ltd., India Steven E. Sizemore, CISA, CIA, CGAP HHSC Internal Audit Division, USA Meera Venkatesh, CISM, CISA,ACS, CISSP, CWA Microsoft Corp., USA Standards Disclaimer ISACA has designed this guidance as of the minimum level of acceptable performance required to meet the professional responsibilities set out in the ISACA Code of Professional Ethics for IT audit and assurance professionals. ISACA makes no claim that use of this product will assure a successful outcome. The publication should not be consideredinclusive of all proper information, procedures and tests or exclusive of other information, procedures and tests that are reasonably directed to obtaining the same results. In determining the propriety of any specific information, procedure or test, the security and control professional should apply his/her own professional judgement to the specific circumstances presented by the particularsystems or information technology environment. Standards Disclosure and Copyright Notice 2010 ISACA. All rights reserved. No part of this publication may be used, copied, reproduced, modified, distributed, displayed, stored in a retrieval system, or transmitted in any form by any means (electronic, mechanical, photocopying, recording or otherwise), without the prior written authorisation of ISACA.Reproduction of all or portions of this publication is solely permitted for academic, internal and non-commercial use, and must include full attribution as follows: " 2009 ISACA. This document is reprinted with the permission of ISACA." No other right or permission is granted with respect to this publication. 3701 Algonquin Road, Suite 1010 Rolling Meadows, IL 60008 USA Telephone: +1.847.253.1545Fax: +1.847.253.1443 E-mail: standards@isaca.org Web site: www.isaca.org

 2010 ISACA All rights reserved. Page 2

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Page Code of Professional Ethics How to Use this Publication IT Audit and Assurance Standards Overview Index of IT Audit and Assurance Standards, Guidelines, and Tools and Techniques IT Audit and Assurance Standards Alpha List of IT Audit and Assurance...