ICAI to roll out information systems audit standards this month

New Delhi, Feb 18, 2026

The Institute of Chartered Accountants of India (ICAI) will come out with the information systems audit standards later this month.

The Information Systems Audit Standards (ISAS) seek to strengthen the audit process within the country's digital ecosystem.

The institute will be coming out with 11 ISAS.

ICAI President Prasanna Kumar D on Wednesday said it would be the first time that a professional institute would be coming out with such standards, and added that its central council approved the standards earlier this month.

According to the institute, ISAS would establish a direct linkage between system controls and financial reporting integrity.

"In an environment where financial statements are ERP (Enterprise Resource Planning)-generated, system-processed, algorithm-driven, and cloud-hosted, strong information systems controls are essential.

"By strengthening assurance over automated entries, revenue systems, core platforms, and technology-based processes, ISAS enhances the reliability of digital financial reporting and reinforces stakeholder confidence across the ecosystem," it said in a note.

[Press Trust of India]