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CISA QUESTION #1724
Question 1
In the context of governance frameworks, what is the correct distinction between a standard and a guideline?
  • Standards are discretionary controls used alongside guidelines to support decision-making.
  • Standards are mandatory controls that give effect to a policy, whereas adherence to guidelines is discretionary.✔️
  • Guidelines are essential recommended controls supporting standards, both of which are discretionary.
  • Guidelines serve to designate policy intent, while standards substitute for policy when none exists.
Correct Answer Explanation
A standard establishes a minimum mandatory level of uniform compliance — organisations must meet it. A guideline, by contrast, provides advisory or recommended information to assist in decision-making when no applicable standard exists. Compliance with standards is obligatory; compliance with guidelines is at the discretion of the individual or organisation. The auditor assesses compliance with standards, not guidelines.