ISA 315 (Revised 2019) ITGC readiness, assessment & assurance support

International Standard on Auditing — IT General Controls assessment for audit firms.

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TAP provides readiness and assurance workflows. It does not itself issue statutory certification, regulatory approval, an audit opinion or a SOC report.

Jurisdiction / reach

Global audit standard subject to local adoption

TAP catalogue tier

Tier 3

Indicative assessment time

120 minutes

Assessment model

Framework workflow includes review

What this service covers

A structured readiness view of ISA 315 (Revised 2019)

TAP combines the framework-specific assessment with governed gap, remediation, evidence and reporting workflows. The exact assessment content remains pinned to its governed TAP release so historical results are reproducible.

Understanding the entity, IT environment and information system

Identification and assessment of technology-related risks

General IT controls supporting automated controls and information

Control design, implementation and audit-evidence considerations

Documented linkage to risks of material misstatement

Commonly relevant sectors

Professional Services

Financial Services

Authoritative reference

ISA 315 (Revised 2019), effective for periods beginning on or after 15 December 2021

Source authority

International Auditing and Assurance Standards Board (IAASB)

Source status

Current source differs from pinned catalogue label

TAP content release

TAP-ASSESSMENT-LIBRARY-2026.09-R2

Open authoritative source

External standards and regulations can change independently of TAP. TAP keeps the assessment release and the current external-source reference visibly separate so a source update does not silently rewrite historical assessment evidence.

TAP assessment workflow

From framework scope to evidence-backed remediation

1. Scope

Confirm the relevant framework, organisational boundary, responsibilities and evidence owners before assessment.

2. Assess

Complete the governed TAP assessment against the framework-specific question set pinned to the active TAP content release.

3. Identify gaps

Record control gaps, severity, recommendations and supporting evidence without treating a readiness score as certification.

4. Remediate

Assign owners, due dates and remediation actions, then maintain evidence in the governed workspace.

5. Review & report

Use available consultant review and governed reporting features where the selected plan and assessment state permit them.

Framework-specific TAP assessment

Open the internal framework workspace to see the governed question domains, existing assessment state and available start/continue actions for your organisation.

Open assessment workspace

Relevant links