IAASB Launches Interactive Digital Technology Catalog

Posted 11 November 2026 Written by Acts Online
Category Auditing

Brought to you by SA Accounting Academy: Under the international audit framework recognised by the Independent Regulatory Board for Auditors (IRBA) pursuant to the Auditing Profession Act, No. 26 of 2005, the International Auditing and Assurance Standards Board (IAASB) has launched an interactive digital version of its Technology Catalog to monitor emerging technologies in audit and assurance engagements.

The interactive platform complements the formal semi-annual PDF publication of the Technology Catalog, providing practitioners and regulators with dynamic visibility into technological developments and their direct implications for International Standards on Auditing (ISAs). The digital tool currently reflects the third edition of the catalog and will continue to be updated semi-annually alongside formal IAASB standard-setting work.

Key capabilities and monitoring features within the interactive interface include:

  • Sorting and filtering capability across specific technological topics and audit use cases;
  • Access to consolidated dashboard summaries tracking technological developments across audit practice; and
  • Direct mapping of emerging technologies against the IAASB’s current and future standard-setting work programs.

Access the interactive tool directly at the IAASB Digital Technology Catalog or review the formally cleared PDF version at IAASB Technology Catalog: Issues and Possible Actions.

Click here to download the Approved IAASB Approach to Addressing Technology-Related Matters.

What this means for you, your business, or your clients

  • For yourself: Registered auditors must benchmark their engagement-level automated tools and data analytics against IAASB guidance to ensure that digital audit evidence satisfies the requirements of ISA 500 and ISA 315 (Revised).
  • For your business: Audit practices must incorporate IAASB technology considerations into their International Standard on Quality Management (ISQM 1) policies governing the selection, validation, and maintenance of audit software and automated tools.
  • For your clients: Corporate clients operating complex digital transaction environments and automated accounting software can expect auditors to demand robust IT general controls (ITGCs) and auditable evidence logs for system-generated data.

Originally published at https://accountingacademy.co.za/news/read/iaasb-interactive-digital-technology-catalog

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