"The purpose of a software audit is to provide an independent evaluation of conformance of software products and processes to applicable regulations, standards, guidelines, plans, and procedures".3 The following roles are recommended:
Parts of Software audit could be done using static analysis tools that analyze application code and score its conformance with standards, guidelines, best practices. From the List of tools for static code analysis some are covering a very large spectrum from code to architecture review, and could be use for benchmarking.
IEEE Std. 1028-1997, IEEE Standard for Software Reviews, clause 3.2 /wiki/IEEE ↩
"IEEE 1028-2008 - IEEE Standard for Software Reviews and Audits". IEEE. Retrieved 2019-03-12. https://standards.ieee.org/ieee/1028/4402/ ↩
IEEE Std. 10281997, clause 8.1 ↩