WAC 308-10A-403
WAC 308-10A-403. Independent third-party auditor qualifications
Independent third-party auditors conducting data security audits must, at a minimum, hold one of the following qualifications:
(1) American Institute of Certified Public Accountants (AICPA);
(2) Certified Information Security Auditor (CISA/ISACA);
(3) ANSI-ASQ National Accreditation Board (ANAB); or
(4) Other nationally recognized information technology auditing certification.
(5) An internal audit organization that can attest it conforms with the international standards for the professional practice of internal auditing.