Standard 3 (S3) of the ISACA standards states that; A) The IS auditor should be professionally competent,
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B) The IS auditor should develop and document a risk based audit approach.
C) The IS auditor should adhere to the ISACA code of professional ethics in conducting audit assignments.
D) The IS audit function should be independent of the area or activity being reviewed to permit objective completion of the audit
Related Book For
Auditing and Assurance Services
ISBN: 978-0077862343
6th edition
Authors: Timothy Louwers, Robert Ramsay, David Sinason, Jerry Straws
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