IT control design and effectiveness review
Evaluating whether IT controls are properly designed, implemented, and operating effectively.
Weak controls expose organizations to fraud, errors, and compliance failures
Poorly designed controls create operational disruptions and audit findings
The main risks of weak or ineffective IT controls include unauthorized access, data breaches, system failures, financial misstatements, and non-compliance with regulatory requirements. Poorly designed or inconsistently applied controls can lead to operational disruptions, audit findings, reputational damage, and potential financial losses. Manual controls are prone to human error and inconsistent application, while poorly designed controls disrupt business operations.
Well-designed controls provide assurance without disrupting operations
A comprehensive IT Control Design and Effectiveness Review provides significant benefits, including enhanced risk mitigation, improved compliance posture, and strengthened operational reliability. It enables management to identify control gaps, streamline redundant activities, and implement improvements that enhance system resilience and data integrity. The outcome is increased assurance for executives, auditors, and regulators that IT processes are secure, well-controlled, and aligned with business objectives, supporting overall governance, risk management, and compliance effectiveness.
Independent control evaluation using COBIT, ISO 27001, and NIST frameworks
Structured methodology from risk identification to effectiveness testing
We execute reviews using a structured and evidence-based methodology, starting with risk identification and control mapping to business processes and IT systems. Our services include designing Business Process Mapping (BPM) and Risk Control Matrix (RCM) for SOX/ICOFR ITGC and IT Application Controls, and testing design and effectiveness of IT General and Application Controls. We evaluate both design adequacy (how well controls address identified risks) and operational effectiveness (how consistently they function in practice) through document reviews, testing, and interviews. Based on findings, we provide a comprehensive report with prioritized recommendations to enhance control performance, strengthen governance, and reduce the likelihood of IT-related incidents.
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