An auditing standard is a formally defined set of principles, guidelines, and procedures that govern how audits are planned, executed, and reported. These standards establish a consistent framework that ensures audit quality, reliability, and objectivity, enabling auditors to systematically examine an organization's systems, processes, and controls. In cybersecurity, auditing standards are essential for evaluating the effectiveness of security measures, identifying vulnerabilities, and verifying compliance with information security policies and regulatory requirements.

Adherence to recognized auditing standards is fundamental to effective governance, risk management, and compliance initiatives. They provide the methodology for assessing conformity with regulatory mandates, industry frameworks, and internal policies related to data protection. By following these established benchmarks, auditors maintain independence and produce credible evidence-based reports that offer stakeholders—including management, regulators, and customers—assurance regarding an organization's commitment to protecting the integrity, availability, and confidentiality of its information assets.