IAASB Technology Position: Technology Catalogue of Issues and Possible Actions

2025-11-28T14:08:38+02:00

LATEST UPDATE IAASB Technology Position: Technology Catalogue of Issues and Possible Actions As part of the IAASB’s Technology Position, ongoing gap analyses are conducted to ensure standards keep pace with technological developments. This Technology Position is available on: https://www.iaasb.org/publications/technology-position-statement The findings of these analyses are captured in this Catalogue of Issues and Possible Actions. This living document serves as the IAASB’s cross-functional repository for technology-related issues, drawing on stakeholder feedback, outreach activities, and other inputs. It is updated at least semi-annually, or more frequently as needed. The catalogue supports a holistic approach to technology-related developments [...]

IAASB Technology Position: Technology Catalogue of Issues and Possible Actions2025-11-28T14:08:38+02:00

IT Systems and Controls

2025-10-16T11:43:42+02:00

Technology and the Auditor: Applying ISA 315 (Revised 2019) in the IT Environment Technology is reshaping the world of auditing. As digital transformation accelerates, auditors must constantly reassess how emerging technologies and evolving IT environments influence their responsibilities and methodologies. The impact of technology extends beyond audit tools — it is fundamentally transforming the audit process from a retrospective, sample-based exercise into a proactive, continuous, and data-driven assurance model. This webinar provides participants with a clear understanding of the role of ISA 315 (Revised 2019) in the IT environment, including IT General Controls (ITGCs) and [...]

IT Systems and Controls2025-10-16T11:43:42+02:00

IT Systems and Controls

2025-10-16T11:37:13+02:00

Technology and the Auditor: Applying ISA 315 (Revised 2019) in the IT Environment Technology is reshaping the world of auditing. As digital transformation accelerates, auditors must constantly reassess how emerging technologies and evolving IT environments influence their responsibilities and methodologies. The impact of technology extends beyond audit tools — it is fundamentally transforming the audit process from a retrospective, sample-based exercise into a proactive, continuous, and data-driven assurance model. This webinar provides participants with a clear understanding of the role of ISA 315 (Revised 2019) in the IT environment, including IT General Controls (ITGCs) and [...]

IT Systems and Controls2025-10-16T11:37:13+02:00
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