The International Auditing and Assurance Standards Board (IAASB) has introduced an interactive digital version of its Technology Catalog, enabling stakeholders to review emerging technologies and related developments affecting audit and assurance.
The platform also explains how the IAASB is considering these technologies through its work programme.
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The digital version complements the PDF edition, which is formally approved by the IAASB and published twice a year.
Within the Technology Catalog, users can sort and filter technology topics, review dashboard summaries, and examine links between emerging developments and the IAASB’s standard-setting and other activities.
The interactive version currently reflects the third edition. It adds five technology and assurance topics, including crypto-assets, cybersecurity threats affecting entities and potential new or evolving assurance engagements.
It also includes updated information on active IAASB projects and workstreams, providing further insight into how technology-related matters are being considered across the board’s activities.
The Catalog’s structure and categorisation have also been revised to make it easier to track how technology matters can progress from emerging issues to active standard-setting, implementation or application-support activities.
IAASB chair Tom Seidenstein said: “Technology continues to change how information is produced, used, audited and assured.
“The Technology Catalog helps us systematically monitor these developments and consider their implications for our standards and our work.
“This new interactive format also gives stakeholders greater visibility into what we are seeing and how we are responding.”
The IAASB updates and publishes the Technology Catalog twice a year, with changes reflected in both the PDF and interactive editions.
