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ISO/IEC 27001 is an international standard to manage information security.The standard was originally published jointly by the International Organization for Standardization (ISO) and the International Electrotechnical Commission (IEC) in 2005, [1] revised in 2013, [2] and again most recently in 2022. [3]
The Standard is used by Chief Information Security Officers (CISOs), information security managers, business managers, IT managers, internal and external auditors, IT service providers in organizations of all sizes. The Standard is available free of charge to members of the ISF.
If the information security audit is an internal audit, it may be performed by internal auditors employed by the organization. Examples include: Certificated accountants, Cybersecurity and Infrastructure Security Agency ( CISA), and Certified Internet Audit Professional (CIAP)
ISO/IEC 27001 — Information security, cybersecurity and privacy protection — Information security management systems — Requirements. [8]: formally specifies an information security management system in the same structured and succinct manner as other ISO management systems standards, facilitating conformity auditing and certification.
Information security standards (also cyber security standards [1]) are techniques generally outlined in published materials that attempt to protect a user's or organization's cyber environment. [2] This environment includes users themselves, networks, devices, all software, processes, information in storage or transit, applications, services ...
An IT audit is different from a financial statement audit.While a financial audit's purpose is to evaluate whether the financial statements present fairly, in all material respects, an entity's financial position, results of operations, and cash flows in conformity to standard accounting practices, the purposes of an IT audit is to evaluate the system's internal control design and effectiveness.