What organization provides a set of guidelines for IT governance globally, widely used by auditors?

The Information Systems Audit and Control Association (ISACA) is recognized for its development and provision of frameworks and guidelines specifically focused on IT governance, risk management, and control. One of its most notable contributions is the COBIT (Control Objectives for Information and Related Technologies) framework, which provides comprehensive guidelines to help organizations manage and govern their information technology effectively. This framework is foundational for auditors as it outlines standard practices for managing IT concerns and helps ensure that IT supports business goals and delivers stakeholder value.

ISACA's guidelines are frequently referenced in audits and assessments, solidifying its role as a significant player in the IT governance space. Organizations and auditors worldwide utilize ISACA's resources to align IT with business objectives, manage risk, maintain compliance, and drive performance improvements. This widespread adoption among auditors underscores the importance of ISACA's contributions to the field of IT governance.