Internal Audit & Control Assurance
Independent, evidence-based review of security and compliance controls before findings become surprises.
Control assurance
Test whether controls actually operate
Move beyond policy checks with defined criteria, walkthroughs, evidence testing and findings that management can turn into accountable corrective actions.
A practical audit flow
Plan → Understand → Test → Report → Follow upKeep evidence, findings and remediation connected from planning through closure.
What an effective internal audit does
An audit should test the operating control environment, not simply confirm that documents exist.
Evidence-based testing
Gather sufficient evidence to evaluate whether controls are designed appropriately and operating as expected.
Actionable findings
Communicate condition, criteria, impact and recommendations so management can prioritize corrective action.
Where we can help
From audit planning through remediation follow-up.
Audit planning
Define objectives, scope, criteria, stakeholders, sampling approach and evidence requirements.
Walkthroughs
Understand how processes actually operate across people, technology and documentation.
Control testing
Test design and operating evidence against agreed criteria.
Finding analysis
Document condition, criteria, impact and practical recommendations.
Corrective actions
Translate findings into accountable actions, owners and target dates.
Follow-up
Review remediation evidence and update the closure status of findings.
Our audit approach
Six stages that keep testing rigorous and remediation actionable.
Typical deliverables
- Audit scope, criteria and plan
- Control test procedures and evidence request list
- Working-paper and finding register
- Management report with prioritized findings
- Corrective-action / CAPA tracker
- Follow-up and closure assessment
Common problems
- Checklist auditing: document existence is checked instead of control operation.
- Weak evidence criteria: requests do not specify what demonstrates effective operation.
- Findings without owners: reports identify problems but leave remediation responsibility unclear.
- Premature closure: a policy changes but operating evidence is still missing.
FAQs
Can an internal audit be performed before ISO 27001 certification?
Yes. An internal audit can help identify gaps and evidence weaknesses before an external certification audit, provided the scope and criteria are appropriate.
Can you audit against our own control framework?
Yes. The audit criteria can be an agreed framework, contractual requirement, policy baseline or combination of criteria.
Will an internal audit guarantee certification?
No. An internal audit improves readiness and identifies gaps, but certification or formal assessment outcomes remain the responsibility of the independent process.
Need an independent control review?
Tell us what framework, scope and assurance objective you need to evaluate.