Digital Accounting and Assurance Board (DAAB), ICAI has developed the Draft Information Systems Audit (ISAS), providing a comprehensive, principle-based framework for evaluating the integrity, confidentiality, availability, reliability and security of information systems.

The draft Standards cover key areas including IT Governance, IT General Controls, Application Controls, Cybersecurity Assurance, Technology Risk Management, Incident Response, Data Protection Compliance and System Implementation Reviews.

Members and stakeholders are invited to share their comments, suggestions and inputs on the draft Standards during the exposure period.

Draft ISAS link: https://daab.icai.org/events/isas-2025
Last date for comments: January 25, 2026

Your feedback will help ensure regulatory alignment and robustness of the Standards.

Regards,

CA. Dayaniwas Sharma, Chairman, DAAB, ICAI
CA. Arpit Kabra, Vice Chairman, DAAB, ICAI