CISA: Knowledge Statement 1.1

  1. Credibility of an audit is based on commonly accepted standards.
  • Code of professional ethics
  • Standards framework
  • Guidelines
  • Tools and Techniques
  • Encourages compliance with appropriate standards, procedures and controls for information systems.
  • Supports professional education of stakeholders to enhance their understanding of information systems security and control.
  • Performs duties with due diligence and professional care in accordance with professional standards and best practices.
  • Serves in the interest of shareholders in lawful and honest manner without engaging in acts discreditable to the profession.
  • Informs appropriate parties about the results of work performed, revealing all significant facts known to them.
  • Maintains the privacy and confidentiality of information obtained unless disclosure required by a legal authority.
  • Maintains competency in respective fields and agree to only undertake those activities if they are in accordance with professional competence.
  • IS Auditors of the bare minimum level of performance required to meet the professional responsibilities.
  • The Management of the profession requirement regarding the work of audit practitioners.
  • CISA Holders that failure to meet these standards results in a review of ISACA board of directors, which may ultimately result in disciplinary action.

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