NYSSCPA Comments to ISACA - Audit Evidence 05.10.25

November 7, 2005 Mr. Thomas Lamm Director of Research, Staff Liaison - Standards Board Information Systems Audit and Control Association 3701 Algonquin Road Suite 1010 Rolling Meadows, Illinois 60008 By e-mail: research@isaca.org Re: Proposed Information System Auditing Standard on Audit Evidence Dear Mr. Lamm: The New York State Society of Certified Public Accountants, the oldest state accounting association, representing approximately 30,000 CPAs, welcomes the opportunity to comment on the Proposed Information System Auditing Standard referenced above. The NYSSCPA Technology Assurance Committee deliberated the exposure draft and has prepared the attached comments. If you would like additional discussion with the committee, please contact Joel Lanz, chair of the Technology Assurance Committee, at (516) 933-3662, committee member Yigal Rechtman, at (212) 684-0011, or Ernest J. Markezin of the NYSSCPA staff, at (212) 719-8303. Sincerely, Stephen F. Langowski President Attachment NEW YORK STATE SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS COMMENTS TO THE INFORMATION SECURITY AUDIT AND CONTROL ASSOCIATION (ISACA) ON STANDARDS DOCUMENTS UNDER EXPOSURE: AUDIT EVIDENCE November 7, 2005 Principal Drafters Yigal Rechtman Joseph B. O’Donnell, Ph.D. Joy M. Paulsen NYSSCPA 2005 – 2006 Board of Directors Stephen F. Langowski, William Aiken Don A. Kiamie President Deborah L. ...