The International Auditing and Assurance Standards Board has launched an interactive digital version of its Technology Catalog to help stakeholders track emerging technologies affecting audit and assurance.
Features of the Digital Format
The digital edition complements the semi-annual PDF edition of the Technology Catalog, which is formally cleared by the IAASB.
Stakeholders can sort and filter technology topics, review dashboard summaries, and examine connections between emerging technological developments and the board's standard-setting activities.
Content in the Third Edition
The digital catalog currently reflects the third edition of the resource and includes five new technology and assurance topics.
These new topics cover crypto-assets, cybersecurity threats affecting entities, and potential new or evolving assurance engagements.
The edition also provides updated details on active IAASB projects and uses a refined categorisation structure to show how technology matters progress from emerging issues into active standard-setting or support activities.
Systematic Monitoring and Governance
IAASB Chair Tom Seidenstein noted that technology continues to change how information is produced, used, audited, and assured, stating that the catalog helps the board systematically monitor these developments.
The IAASB updates both the interactive catalog and the PDF edition semi-annually to provide a transparent record of how the board responds to technological developments.
Frequently Asked Questions
How often is the IAASB Technology Catalog updated?
The IAASB updates and publishes both the interactive digital catalog and the PDF edition semi-annually.
What new topics were added in the third edition of the catalog?
The third edition includes five new topics, such as crypto-assets, cybersecurity threats affecting entities, and potential new or evolving assurance engagements.
