The requirements in ISSAI Compliance Assessment Tool (iCAT) categorized by audit process. Such requirements consist of 63 requirements about preengagement, 186 requirements about planning, 123 requirements about fieldwork, and 159 requirements about reporting. Most requirements are all requirements of International Standards on Auditing (ISA) which is regarded as the foundation of Level 4 ISSAI Requirements - Financial Audit. The result of using iCAT in assessing compliance with requirements regarding the Level 4 Requirements ISSAI-Financial Audit) is presented as Appendix 1.