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2006.05.11

IIA、ISACAの監査基準のフレームワーク

 こんにちは、丸山満彦です。内部監査人協会とISACAの監査基準のフレームワークの紹介です。ここまでできればなぁ・・・。

 
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IIA (The Institute of Internal Auditors)
Guidance and Resource Information
・・Professional Practices Framework

●Category 1: The Code of Ethics and Standards (Mandatory guidance)
Code of Ethics
・・Code of Ethics
・・Tools and Resources
Standards
・・International Standards for the Professional Practice of Internal Auditing
・・・日本語訳(内部監査人協会)
・・Attribute Standards
・・Performance Standards

●Category 2: Practice Advisories (Strongly recommended and endorsed by The IIA but are not mandatory)
Practice Advisories
[会員のみ]

●Category 3: Development and Practice Aids
Development and Practice Aids

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ISACA
Standards, Guidelines and Procedures
・・Comprehensive document containing all of ISACA's standards, guidelines and procedures (PDF, 1.4 MB)


IS Auditing Standards
・・Overview

Standards for Information Systems Auditing (mandatory requirements for IS auditing and reporting)
IS Auditing Guidelines
Procedures for Information Systems Auditing

Standards Documents Under Exposure
IS Auditing Standards, Guidelines and Procedures Awaiting Final Approval
Topics of Guidelines and Procedures in Development

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内部監査協会
内部監査基準
倫理網要

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