The objective of IS Auditing Guidelines is to provide further information on how to comply with the IS Auditing Standards. Standards define mandatory requirements for IS auditing and reporting.
Guidelines provide guidance in applying IS auditing standards.
The IS Auditor should consider them in determining how to achieve implementation of the standards, use professional judgment in their application and be prepared to justify any departure. Procedures provide examples of procedures an IS Auditor might follow in an audit engagement. The procedure documents provide information on how to meet the standards when performing IS auditing work, but do not set requirements. Prior to issuing any documents, the Standards Board issues exposure drafts internationally for general public comment. The Standards Board also seeks out those with a special expertise or interest in the topic under consideration for consultation where necessary.