Companies Act (Cap. 50): Primary legislation governing corporate entities in Singapore, establishing requirements for corporate governance, financial reporting, and audit requirements
Securities and Futures Act (Cap. 289): Regulates financial markets and securities industry, including requirements for internal controls and audit procedures for regulated entities
Corporate Governance Code 2018: Provides principles and guidelines for corporate governance practices, including internal audit and control requirements
Accountants Act (Cap. 2): Governs the accounting profession and establishes standards for audit practices in Singapore
Singapore Standards on Auditing (SSAs): Professional standards that guide audit procedures and methodologies in Singapore
IIA Singapore Guidelines: Guidelines established by the Institute of Internal Auditors Singapore for professional internal audit practices
MAS Guidelines on Risk Management: Regulatory guidelines from the Monetary Authority of Singapore on risk management and internal control requirements
Personal Data Protection Act 2012: Legislation governing the collection, use, and disclosure of personal data, which must be considered in audit procedures
Cybersecurity Act 2018: Framework for cybersecurity requirements and risk management that needs to be incorporated into audit testing
International Standards for Professional Practice of Internal Auditing: Global standards for internal audit profession that guide audit methodology and execution
ISCA Code of Professional Conduct and Ethics: Professional ethics guidelines established by the Institute of Singapore Chartered Accountants
SGX Listing Rules: Requirements for listed companies including internal control and audit requirements set by Singapore Exchange
AML/CFT Requirements: Anti-Money Laundering and Countering the Financing of Terrorism requirements that need to be included in audit testing
Workplace Safety and Health Act: Legislation governing workplace safety that needs to be considered in operational audit procedures
Employment Act: Primary legislation governing employment relationships that needs to be considered in HR-related audit procedures
