IT Governance, Risk, and Compliance

Jun 15 2013   5:19PM GMT

Government-Audit Convergence Part II



Posted by: Robert Davis
Tags:
Accountability
Administrative Control
Audit Oversight Committee
Compliance Management
Control Evaluation
Due Care
Due Diligence
Fiduciary Responsibility
Framework
Governance
Government Agencies
Illegal Acts
Information Assets Protection
Laws and Regulations
Management
Safeguarding

Government sponsored laws and regulations can influence auditor conduct and impose IT audit practice requirements.  Therefore, applying ISACA’s Professional Ethics and Standards, an IT auditor “should maintain the highest degree of integrity and conduct, and not adopt any methods that could be seen as unlawful, unethical or unprofessional to obtain or execute audit assignments.”  Considering ISACA’s assurance service standard for avoiding government imposed mandates transgressions by general members and certified individuals; practicing IT auditors should pursue sustaining currency with applicable information assets protection (IAP) related laws and regulations.

Source:

U.S. GAO. Government Auditing Standards. Rev. ed. Washington, DC: Government Printing Office, 2007. http://www.gao.gov/govaud/d07162g.pdf (accessed April 21, 2008).

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