Delhi’s accounting powerhouse, ICAI, has announced revolutionary Information Systems Audit Standards effective February 2026, touting it as the most comprehensive framework globally from any professional accounting institute. This 11-standard suite, plus three holistic guides, responds to the digital shift demanding robust IT oversight.
After an initial six-month advisory phase, mandatory compliance will unify disparate IT audit methods, defining assurance, procedures, and advisory scopes to banish ambiguity and instill formality.
President Prasanna Kumar D hailed it as a digital-era audit overhaul. Crucially, cyber security and data protection receive explicit focus, extending audits beyond ledgers to probe IT system vulnerabilities, data fortification, and cyber preparedness amid pervasive ERP, cloud, and automation reliance.
Anchored in four pillars—governance, risk, controls, compliance—the standards formalize IT audit principles, encompassing governance protocols, risk handling, controls, cyber measures, and data security. Aligned with worldwide benchmarks, they transform audits into potent tools for informed choices.
By crafting first-of-their-kind cyber audit norms, ICAI elevates the profession, delivering precise, valuable reports and establishing a gold standard for global digital assurance.