ISACAの監査基準、指針、手続書

　こんにちは、丸山満彦です。ISACAの監査基準、指針、手続書をまとめました。

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

Index of IS Auditing Standards
S1	Audit Charter	監査ポリシー
S2	Independence	独立性
S3	Professional Ethics and Standards	専門家としての倫理と基準
S4	Competence	専門家としての能力
S5	Planning	計画策定
S6	Performance of Audit Work	監査業務のパフォーマンス
S7	Reporting	報告
S8	Follow-Up Activities	フォローアップ
S9	Irregularities and Illegal Acts	不正行為・例外処理及び不法行為
S10	IT Governance	IT ガバナンス
S11	Use of Risk Assessment in Audit Planning	監査計画立案時のリスク評価の使用
S12	Audit Materiality
S13	Using the Work of Other Experts
S14	Audit Evidence
Index of IS Auditing Guidelines
G1	Using the Work of Other Auditors and Experts (PDF,111K)
G2	Audit Evidence Requirement (PDF,118K)
G3	Use of Computer Assisted Audit Techniques (CAATs) (PDF,138K)
G4	Outsourcing of IS Activities to Other Organisations (PDF,104K)
G5	Audit Charter (PDF,100K)
G6	Materiality Concepts for Auditing Information Systems (PDF,134K)
G7	Due Professional Care (PDF,114K)
G8	Audit Documentation (PDF,107K)
G9	Audit Considerations for Irregularities (PDF,130K)
G10	Audit Sampling (PDF,128K)
G11	Effect of Pervasive IS Controls (PDF,145K)
G12	Organisational Relationship and Independence (PDF,125K)
G13	Use of Risk Assessment in Audit Planning (PDF,134K)
G14	Application Systems Review (PDF,119K)
G15	Planning (PDF,117K)
G16	Effect of Third Parties on an Organisation’s IT Controls (PDF,143K)
G17	Effect of Nonaudit Role on the IS Auditor’s Independence (PDF,139K)
G18	IT Governance (PDF,149K)
G19	Irregularities and Illegal Acts (PDF,142K)
G20	Reporting (PDF,138K)
G21	Enterprise Resource Planning (ERP) Systems Review (PDF,194K)
G22	Business-to-consumer (B2C) E-commerce Review (PDF,209K)
G23	System Development Life Cycle (SDLC) Review Reviews (PDF,155K)
G24	Internet Banking (PDF,181K)
G25	Review of Virtual Private Networks (PDF,216K)
G26	Business Process Reengineering (BPR) Project Reviews (PDF,248K)
G27	Mobile Computing (PDF,144K)
G28	Computer Forensics (PDF,173K)
G29	Post-implementation Review (PDF,214K)
G30	Competence (PDF,144K)
G31	Privacy (PDF,191K)
G32	Business Continuity Plan (BCP) Review from IT Perspective (PDF, 163K)
G33	General Considerations on the Use of the Internet (PDF, 166K)
G34	Responsibility, Authority and Accountability (PDF, 117K)
G35	Follow-up Activities (PDF, 178K)
Index of IS Auditing Procedures
P1	IS Risk Assessment Measurement (PDF)
P2	Digital Signatures (PDF)
P3	Intrusion Detection (PDF)
P4	Viruses and Other Malicious Code (PDF)
P5	Control Risk Self-assessment (PDF)
P6	Firewalls (PDF)
P7	Irregularities and Illegal Acts (PDF)
P8	Security Assessment—Penetration Testing and Vulnerability Analysis (PDF)
P9	Evaluation of Management Controls Over Encryption Technologies (PDF)