Question: 1. Why when IS auditors conduct audit, testing control's based on the organization policy and controls put in place by such organization? 2 . why

1. Why when IS auditors conduct audit, testing control's based on the organization policy and controls put in place by such organization? 
2. why they are also testing based on the best practice and, framework and standards that organization subscribe too rather than all best practice, frameworks and standards? 
3. How this two affect the audit conclusions? 

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