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IAASB: Interactive Digital Technology Catalog
- 11 November 2026
- Technology
- South African Accounting Academy
Summary:
The International Auditing and Assurance Standards Board (IAASB) has launched an interactive digital version of its Technology Catalog to help stakeholders track emerging technologies in audit and assurance.
Article:
Technology continues to change how information is produced, used, audited, and assured. The Technology Catalog helps the IAASB systematically monitor these developments and consider their implications for their standards and their work. This new interactive format also gives stakeholders greater visibility into what the IAASB are seeing and how they are responding.
This interactive version of the Technology Catalog makes it easier for stakeholders to explore emerging technologies and related developments affecting audit and assurance—and see how the IAASB is considering them across its work program.
The interactive Catalog complements the PDF edition of the Technology Catalog at https://www.iaasb.org/publications/technology-catalog-issues-and-possible-actions, which is formally cleared by the IAASB and published semi-annually.
The new interactive format makes the Catalog more accessible and easier to navigate. Stakeholders can sort and filter technology topics, explore dashboard summaries, and see connections between emerging developments and the IAASB’s standard-setting and other activities.
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 greater insight into how technology-related matters are being considered across the IAASB’s activities.
- 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 semi-annually, with updates reflected in both the PDF edition and the interactive Catalog. This helps ensure the Catalog 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.
For more information about the Technology Catalog Process, refer to the IAASB’s Approach to Addressing Technology-Related Matters at https://www.iaasb.org/_flysystem/azure-private/2026-03/20260316-Agenda-Item-3E-Approved-IAASB-Approach-to-Tech.pdf
Click here to access the Catalog:
https://www.iaasb.org/digital-technology-catalog
Relevance to Auditors, Independent Reviewers & Accountants:
- As an auditor, independent reviewer and accountant, you need to be aware of the latest publications and media releases by standard-setters and regulators, e.g. the IAASB – especially in respect of technology and innovation.
Relevance to Your clients:
- Interest parties and other stakeholders should be aware of the latest publications by the IAASB, as they might find this interesting – with its main focus on the public interest.