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2006.05.11

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)

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