Technology

 

 

The IAASB is determined to ensure that standard setting keeps pace with and is prepared to adapt to disruptive technologies. Its technology initiative has three objectives.

  1. Build processes and structures to support the IAASB’s disruption initiative.
  2. Maintain and improve the IAASB’s knowledge about disruption trends and their implications for standard setting and the public interest.
  3. Share information about our initiative with stakeholders in the reporting community to improve audit and assurance quality and thereby improve reporting quality.

What are Automated Tools and Techniques?

Automated tools and techniques is a broad term describing the tools and techniques used by auditors in performing audit procedures. The term is deliberately broad because technologies and related audit applications will continue to evolve, such as artificial intelligence applications, robotics automation processes and others.

 
 
   

Technology is one of IAASB’s most relevant strategic drivers influencing our standards and future activities. Read about where technology fits into our strategic actions and work plan:

IAASB STRATEGY

IAASB WORK PLAN

 

Thank you for your interest in our publications. These valuable works are the product of substantial time, effort and resources, which you acknowledge by accepting the following terms of use. You may not reproduce, store, transmit in any form or by any means, with the exception of non-commercial use (e.g., professional and personal reference and research work), translate, modify or create derivative works or adaptations based on such publications, or any part thereof, without the prior written permission of IFAC.

Our reproduction and translation policies, as well as our online permission request and inquiry system, are accessible on the Permissions Information web page.

For additional information, please read our website Terms of Use. ALL RIGHTS RESERVED.

Agree