inherently high-risk area.” Auditors can leverage ISACA’s
revised Information Systems Audit and Assurance Standards
to comply with the mandatory requirements of
addressing Standard 2110.A2. Released in July, the updated
ISACA standards will take effect in November, with revised
guidelines for implementing the standards scheduled to be
issued for public exposure by year-end. Moreover, COBIT
5, released last year by ISACA, can add value to compliance
with the IT governance requirement