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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