Best Practice Guides for Auditors
Best practices describe the optimum ways to perform a business process. They are the means by which leading organizations have achieved top performance. They also serve as goals for other organizations striving for excellence.
In the current era of business process reengineering, redesign and change organizations are continually looking for industry standards and guidelines on what represents "best practices" to learn from each other. This section of AuditNet is being redesigned to focus on industry standards and best practice resources available on the Internet. A number of government and nonprofit organizations developed and posted Best Practice Guides on the Internet to encourage information sharing and benchmarking. The following resources are presented in the interest of "progress through electronic sharing." If you have know of other resources to add, please send me an email at jmkaplan@ix.netcom.com
Audit and Best Practices Guides from INTOSAI Standing Committee on IT
Best Practices from Wayne State University
OIG Best Practices provides a list of best practices from the offices of the U.S. Federal Inspector General. The document, compiled by the President's Council on Integrity and Efficiency, includes the best practice, a definition, how used, why it is a best practice and more.
Password Management Best Practices document describes and justifies current best practices for password management in an enterprise network.
Post Audit Survey: Results of October 1997 questionnaire on Post Audit Surveys or Questionnaires from the Association of College and University Auditors. ACUA Survey
The Internal Audit World Wide Web provides access to a variety of internal audit best practices resources. Please see IAWWW
I found the following Best Practices list at the Texas State Auditor's Office Web site. While it is not long, it is very good.