ISACA introduces a modernized framework designed to strengthen AI governance, enhance risk management, and guide auditors through emerging technology challenges.
The rapid acceleration of technological innovation is transforming how organizations operate, compete, and manage risk. From widespread cloud adoption and artificial intelligence (AI) integration to automated workflows and real-time data analytics, enterprises are becoming more digital, interconnected, and complex than ever before. As a result, the audit profession—particularly IT audit and assurance—faces a new set of expectations and responsibilities. To help professionals meet these demands, ISACA has released the 5th edition of its IT Audit Framework (ITAF): A Professional Practices Framework for IT Audit, delivering a comprehensive and modernized guide designed to address today’s evolving risk landscape.
A Modern Framework for a Digital-First World
ITAF has long served as a foundational resource for IT audit and assurance practitioners worldwide. First introduced to provide consistency and professional rigor to IT auditing practices, the framework establishes standards that define roles and responsibilities, ethical expectations, required competencies, and reporting principles for audit professionals. The previous edition, released in 2020, reflected the state of technology at that time. However, the rapid pace of digital transformation over the past several years has required a more forward-looking and technology-aligned update.
The newly released 5th edition responds directly to these changes. It incorporates updated terminology, refreshed examples, expanded guidance, and a broader scope that reflects emerging technologies and digital trust considerations. By doing so, ITAF aims to equip both traditional audit teams and modern, digitally enabled assurance functions with practical and globally relevant guidance.
Updated Global IT Audit Standards and Guidance
At its core, the revised ITAF includes ISACA’s updated global IT audit standards and guidelines. These standards clarify professional expectations, reinforce ethical conduct, and strengthen governance principles across the audit lifecycle. The framework continues to define essential concepts and terminology specific to IT audit and assurance, ensuring consistency in interpretation and application across organizations and jurisdictions.
The 5th edition enhances clarity through improved structure and layout, making it easier for practitioners to navigate and apply the guidance in real-world scenarios. It integrates ISACA’s most recent thought leadership and resources, including AI audit guidance and digital trust frameworks, ensuring alignment with modern technology risks and organizational priorities.
Embracing Emerging Technologies and Digital Trust
One of the most significant enhancements in ITAF’s 5th edition is its integration of digital trust and emerging technologies throughout the framework. Digital trust—confidence in the integrity, reliability, security, and privacy of digital systems—has become a critical board-level concern. Organizations increasingly rely on digital platforms to deliver services, manage customer data, and execute mission-critical processes. As these systems grow more sophisticated, so too must the assurance practices that evaluate them.
The updated ITAF embeds digital trust principles into planning, fieldwork, and reporting phases of audit engagements. It provides expanded guidance on auditing AI and machine learning (ML) systems, aligned with ISACA’s dedicated AI audit guidance. This includes considerations for algorithmic transparency, bias mitigation, model governance, and oversight of automated decision-making processes.
In addition to AI, the framework addresses cloud computing environments, robotic process automation, business automation platforms, and advanced analytics ecosystems. Rather than focusing narrowly on traditional IT controls, ITAF now reflects the broader technology ecosystem in which organizations operate.
Modernization of Scope and Language
Technology terminology evolves quickly, and audit frameworks must keep pace. The 5th edition modernizes definitions, examples, and language to reflect today’s operational realities. Concepts such as continuous assurance, agile auditing, DevOps environments, and data-driven testing methodologies are now incorporated into the framework.
This modernization moves beyond a purely control-centric perspective and recognizes that today’s IT auditors must understand business processes, governance structures, and enterprise risk management in an integrated manner. The framework acknowledges that audit professionals increasingly work alongside data scientists, cybersecurity teams, and digital transformation leaders. As such, it supports a multidisciplinary approach to assurance.
Greater Flexibility and Practical Application
Organizations vary widely in size, complexity, and industry focus. Recognizing this diversity, the revised ITAF introduces language and guidance suitable for entities of all sizes—from multinational corporations to smaller enterprises and public-sector organizations. Practical examples have been expanded to demonstrate how standards can be applied across different contexts.
The updated framework also reflects the growing use of data analytics, automation tools, and AI-enabled audit techniques. Modern audit teams frequently rely on continuous monitoring systems, automated evidence collection, and advanced sampling methods. ITAF provides guidance that supports these practices while maintaining the integrity and independence essential to the audit function.
By enhancing usability and clarity, ISACA aims to ensure that ITAF remains not just a reference document, but a practical tool for daily audit activities.
Expanded Governance and Ethical Expectations
As organizations adopt advanced technologies, governance expectations have intensified. Boards and regulators are demanding greater transparency regarding automated systems, data usage, and AI-driven decisions. The 5th edition of ITAF reflects these heightened expectations by expanding guidance on governance oversight, ethical technology use, and accountability for automated processes.
The framework broadens the scope of IT audit to encompass areas such as AI governance, data analytics oversight, agile auditing methodologies, and continuous assurance practices. It reinforces the importance of transparency in reporting and ethical considerations in technology deployment. This is particularly critical in environments where AI systems may influence financial reporting, customer interactions, or operational decisions.
By embedding these governance principles into the framework, ITAF helps ensure that IT audit professionals are prepared to evaluate not only technical controls but also the ethical and organizational implications of emerging technologies.
Updated Companion Performance Guidelines
Alongside the new edition, ISACA has updated ITAF Companion Performance Guidelines 2208. These guidelines focus specifically on audit sampling—an essential component of obtaining sufficient and appropriate evidence to support audit conclusions. The revised guidance reflects data-driven and technology-enabled sampling approaches, aligning with modern analytics capabilities.
In today’s environment, auditors often analyze entire datasets rather than small samples, leveraging automated tools to detect anomalies and trends. The updated guidelines provide clarity on designing, selecting, and evaluating audit samples in such data-rich contexts. This ensures that audit conclusions remain well-supported, reliable, and defensible.
Leadership Perspective on the Update
According to Mary Carmichael, Executive Advisor and Principal Director, Strategy and Risk at Momentum Technology and lead developer for the 5th edition, staying aligned with technological change is essential for audit effectiveness. She emphasizes that as technology rapidly advances, IT audit and assurance professionals must adapt to changing standards and emerging risks to maintain compliance and organizational trust.
The expanded ITAF provides auditors with a robust and trusted framework to navigate the complexities of modern digital ecosystems. It reinforces the role of IT auditors as key contributors to organizational resilience and digital trust.
ISACA’s Ongoing Commitment to the Profession
For more than 55 years, ISACA has supported professionals in information security, governance, assurance, risk management, data privacy, and emerging technologies. With a global community of more than 195,000 members across 190 countries and over 230 chapters, ISACA continues to deliver standards, credentials, training, and thought leadership that shape the future of technology governance.
Through the ISACA Foundation, the organization also promotes IT and education career pathways, helping to cultivate the next generation of technology and audit professionals. The release of ITAF’s 5th edition demonstrates ISACA’s commitment to equipping its community with practical, forward-thinking tools that align with an increasingly digital world.
Preparing for the Future of IT Audit
As organizations accelerate digital transformation initiatives in 2026 and beyond, IT audit and assurance professionals must remain agile, informed, and technologically proficient. The 5th edition of ITAF provides a comprehensive roadmap for navigating emerging risks, integrating digital trust principles, and leveraging modern audit methodologies.
By modernizing content, expanding scope, and integrating guidance for AI and advanced technologies, ITAF ensures that IT auditors are not only keeping pace with change—but actively supporting innovation while safeguarding integrity and trust in the digital ecosystem.
