- Chapter 1 Planning
- Chapter 2 Study and Evaluation of Controls
- Chapter 3 Testing and Evaluating
- Chapter 4 Reporting
Historically, ISACA's audit standards and guidelines did not include statements addressing assurance follow-up mandatory requirements and practice recommendations. Therefore, in response to these changes, another chapter was written to accommodate the addition of ISACA's standard and guideline regarding the follow-up process. This new chapter is consistent with generally accepted follow-up procedures as well as ISACA's standards and guidelines.