The most common audit practice laws and regulations influences are evidence collection and perseverance. Where legal compliance audits are decreed, if an illegal act is suspected, IT auditors must ensure evidential legal mandates are satisfied in order to successfully provide authorities with untainted items to prosecute alleged perpetrators. Additionally, when an IT auditor is performing audits on an international scale, understanding various evidentiary requirements can become critical to a professional audit practice. Under most circumstances, reflective of ISACA’s standard for Irregularities and Illegal Acts, audit evidence available to the IT auditor during an IAP legal compliance audit should be persuasive in nature rather than conclusive for demonstrating due diligence.
ISACA. “Irregularities and Illegal Acts.” In Information Systems Standards, Guidelines, and Procedures for Auditing and Control Professionals. Rolling Meadows, IL: ISACA, September 2005. http://www.isaca.org/AMTemplate.cfm?Section=Standards2&Template=/ContentManagement/ContentDisplay.cfm&ContentID=40571 (accessed May 3, 2008).