IT Audit Standards

Almost every professional fields has it practice standards, e.g. accounting standards, IT standards. IT standards can be generic(e.g. COBIT) or specific for certain topics (BS7799 or ISO17799 which covers IT security)

IS Auditing Standards, Guidelines and Procedures are available at the ISACA website.

The IS Auditing standards cover all the aspect of IT audit process from planning, field work, report writing and communication to the management.

Although it is not mandatory, it is a good start to familiarise and learn about the best practices in the IT audit industry.