Invitation for Comments on the Exposure Draft of Information Systems Audit Standards (ISAS)

We are pleased to inform you that Digital Accounting and Assurance Board has developed the draft Information Systems Audit (ISA) Standards, designed to provide a comprehensive and principle-based framework for assessing the integrity, confidentiality, availability, reliability, and security of information systems.

These Standards aim to equip professionals with a structured and globally aligned approach to IS Audit, covering governance, IT general controls, application controls, cybersecurity assurance, technology risk management, incident response, data protection compliance, and system implementation reviews.

We request your valued inputs, comments and suggestions on the draft set of Standards.