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Governance, Risk, Audit & Privacy · Advanced

ISACA IT Audit Framework (ITAF)

ISACA's professional practices framework containing IS audit and assurance standards, guidelines, and tools.

Definition

ITAF establishes mandatory standards organized as general (such as independence and proficiency), performance (such as planning, evidence, and sampling), and reporting standards, plus supporting guidelines. CISA holders must follow them.

Example

An auditor consults ITAF Standard 1205 on evidence to judge sufficiency.

Exam tip

ITAF standards are mandatory for CISA holders; guidelines are not mandatory but expected.

Related terms