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.
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).