Standards of Practice
Electric-Tronics Incorporated provides IT auditing and audit like services that are largely covered by the ISACA Practice Standards. Whenever possible, ETI will use the framework of the ISACA Practice Standards to shape and influence its other services. Other professional organizations such as the IIA offer Practice Standards as well. The IIA Practice Standards are intended for internal auditing elements within larger organizations. The IIA does provide for a measure of consulting services dealing with internal auditing in its Practice Standards. Where these IIA Practice Standards correctly apply to ETI activities, ETI is committed to following them. When there is a conflict between the ISACA and IIA Practice Standards, the ISACA will take precedence. Accordingly, ETI will document which Practice Standards will apply to a particular engagement or tasking, and again so note it in any final report.

Information Systems Audit and Control Association (ISACA)
ISACA Practice Standards

Institute of Internal Auditors (IIA)
IIA Practice Standards