Information System Auditing Process

General standards (1000 series), performance standards (1200 series) and reporting standards (1400 series).

The general standards (1000 series); they set the guiding principles under which the IS audit profession operates.

The performance standards (1200 series).

The reporting standards (1400 series), which cover issuing the report and following up on reported findings.

Standards are mandatory for IS auditors holding ISACA certifications; guidelines are non-mandatory guidance on how to apply the standards.

It formally establishes the audit function's purpose, authority and responsibility, including access to records, people and property needed to do the work.