The revision to ISA 315 seeks to bring renewed focus to controls, IT, and general IT control evaluation, introducing mandatory procedures. Paul Winrow (Mazars) and Rhodri Whitlock (HPL Associates) share some practical insights into how to apply the new ISA which has the potential to combine the benefits of intelligent auditing, better quality assurance and better engagement with management. 

Resources

• Watch the recording
• Download the slides

First broadcast 17 April 2023