ISACA, the information systems (IS) audit and governance professional body, is seeking feedback on updates to the IS Audit and Assurance Guidelines, which are designed to support new standards for auditors to be introduced next month.
The updated standards address IS audit and assurance professionals' roles and responsibilities and become effective from 1 November 2013, replacing previous standards in this area.
ISACA says the 18 guidelines in the latest exposure draft (ED) have been written to assist IS audit and assurance professionals in complying with the new standards. Following the consultation, the ISACA professional standards and career management committee plans to issue the updated guidelines in the third quarter of 2014.
Ian Sanderson, chief financial reporting officer of the NATO Supply Agency and member of ISACA's professional standards committee, said: 'While the standards represent high-level principles that auditors must follow when conducting an IS audit and assurance engagement, the guidelines deliver the "meat on the bone" of the standards. They elaborate on the standards and provide practical guidance to meet their requirements.'
The ED for the guidelines is HERE and is open for comments until 31 December 2013.