Learn in the textbookSignificance, Types, and Structure of Systems Auditing
DefinitionThe Systems Audit Standards (システム監査基準) are standards issued by Japan's Ministry of Economy, Trade and Industry that set out the code of conduct (行動規範) for systems auditors and how audits should proceed.
ExplanationIt sets out the auditor's mindset and how to plan, investigate, and report, so that any auditor can conduct an audit to a consistent level. The System Management Standards (システム管理基準), by contrast, give the yardstick (audit criteria (判断尺度)) auditors use to judge how well the target is managed.
AnalogyIt is like the rulebook that sports referees follow. Whichever referee blows the whistle, the way calls are made and the level of fairness stay the same.