（2009）ISACA Guildelines： Continuous Assurance.pdfVIP

E X P O IT AUDIT AND S U ASSURANCE R E GUIDELINE D G# CONTINUOUS ASSURANCE R A The specialised nature of information technology (IT) audit and assurance and the skills necessary to perform such audits require F standards that apply specifically to IT audit and assurance. One of the goals of ISACA® is to advance globally applicable standards to T meet its vision. The development and dissemination of the IT Audit and Assurance Standards are a cornerstone of the ISACA professional contribution to the audit and assurance community. The framework for the IT Audit and Assurance Standards provides multiple levels of guidance: • Stand