IAASB offers interactive digital technology catalog

Key insight: Discover how the IAASB is altering how accountants track emerging audit and assurance technologies.
What’s at stake: How effectively auditors and stakeholders can monitor rapid technological shifts transforming their standards.
Expert quote: “Technology continues to change how information is produced…” — Tom Seidenstein, IAASB chair

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The International Auditing and Assurance Standards Board introduced an interactive digital version of its Technology Catalog to enable its stakeholders to explore emerging technologies and developments affecting audit and assurance, along with how the IAASB is considering them across its work program.

The interactive Catalog complements the PDF edition of the Technology Catalog , which is formally cleared by the IAASB and published semi-annually.

The new interactive format aims to make the catalog more accessible and simpler to navigate. Accountants can sort and filter the technology topics, access dashboard summaries, and view connections between emerging developments and the IAASB’s standard-setting and other activities.

“Technology continues to change how information is produced, used, audited, and assured,” said IAASB chair Tom Seidenstein in a statement Thursday. “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 interactive Catalog currently reflects the third edition, which includes:

• Five new technology and assurance topics, including crypto-assets, cybersecurity threats affecting entities, and potential new or evolving assurance engagements;
• Updated information on active IAASB projects and workstreams, providing more insight into how technology-related matters are being considered across the IAASB’s activities; and
• A refined structure and categorization, making it easier to follow how technology matters can progress from emerging issues to active standard-setting and implementation or application support activities.

The IAASB updates and publishes the Technology Catalog on a semi-annual basis, with updates reflected in both the PDF edition and the interactive catalog to help ensure it remains a current, practical resource for stakeholders and a transparent record of how the IAASB is monitoring and responding to technological developments affecting audit and assurance.

Introductory bullet points created by AI with editorial review.