Audit supportAVAILABLE NOW
IT Audit
Independent IT audit covering IT general controls, access controls, change management and IT operations, with structured evidence testing, findings and tracked remediation.
Explore this serviceAudit support
SOX ITGC Control Design & Testing Readiness
Prepare IT general controls to withstand SOX testing over the full reporting period.
AVAILABLE NOWRequest a Consultation
The business problem
Why organizations bring this to us
ITGC deficiencies rarely come from missing controls. They come from a control that operated eleven times out of twelve, an access review with an incomplete population, or a change approved verbally and documented afterwards. Under SOX testing, those become deficiencies that can aggregate into something the audit committee has to discuss.
FaizZab prepares ITGCs to be tested: design that addresses the risk, populations that are complete and reconcilable, evidence produced at the time, and deficiency remediation that is verified rather than asserted.
Who this is for
- Organizations within a SOX reporting environment preparing for ITGC testing.
- Companies that received ITGC deficiencies in a prior cycle.
- Businesses entering SOX scope for the first time following listing or acquisition.
- Internal control functions needing IT-specific control design and evidence support.
Service scope
Engagement scope
Focused on the ITGC domains that carry the majority of deficiencies, prepared for testing over the full reporting period.
Logical access
Control design and evidence for user provisioning, modification, removal and periodic recertification across in-scope financially relevant systems.
Privileged access
Control over elevated and administrative access, including justification, approval, monitoring and periodic review with evidence of action taken.
Change management
Authorization, testing and approval controls across the complete change population, with defined handling for emergency changes.
IT operations
Job scheduling, batch processing, backup and recovery controls relevant to the integrity of financial reporting data.
Control design
Assess whether each ITGC as designed actually addresses the risk it is mapped to, and redesign where it does not.
Control testing readiness
Prepare populations, evidence and control owners so that testing by internal audit or external auditors proceeds without exceptions caused by preparation.
Evidence
Define the evidence standard per control - what artefact, produced by whom, when, retained where - so records exist for the whole period.
Remediation
Remediate identified deficiencies, establish the corrected control operating cleanly, and verify closure with evidence.
Methodology
The FaizZab approach
Review scope and design
Confirm in-scope systems and assess ITGC design against the risks they address.
Establish populations
Define and reconcile complete populations for access and change testing.
Set evidence standards
Define the evidence each control must produce and embed it into operation.
Dry-run testing
Test controls as an auditor would, before the auditor does.
Remediate and verify
Close deficiencies and verify a clean operating run.
What you receive
Key deliverables
- ITGC scope and system relevance analysis
- Control design assessment and redesign recommendations
- Complete, reconciled population definitions for access and change
- Evidence standard per control
- Dry-run testing results with identified exceptions
- Deficiency remediation plan and verified closure evidence
Outcome
ITGCs that are designed correctly, evidenced consistently and ready to be tested.
Commercial value
Why this service matters
Deficiencies aggregate
Individually minor ITGC deficiencies can combine into a significant issue. Preventing them is materially cheaper than explaining them.
Populations are the weak point
Incomplete populations undermine otherwise sound testing and are a frequent cause of exceptions.
Smoother external audit
Controls prepared for testing reduce audit effort, cost and management time.
Questions
Common questions
Do you sign off on internal control over financial reporting?
No. Management makes that assessment and external auditors form their own opinion. FaizZab supports control design, evidence and readiness.
Can you work alongside our external auditors?
Yes. We support management in preparing controls, populations and evidence, while independence between preparation and audit is preserved.
Related
Related services
Audit supportAVAILABLE NOW
Internal Audit
Internal audit programme design and delivery - audit universe and planning, fieldwork, evidence, findings, corrective action and reporting, for management systems and business processes.
Explore this serviceAttestation preparationAVAILABLE NOW
SOC 2 Type II Readiness
Preparation for a SOC 2 Type II examination - operating effectiveness programme, evidence calendar, recurring control execution, exception and deviation management, access and change evidence, and auditor evidence-pack preparation.
Explore this serviceAdvisoryAVAILABLE NOW
GRC Advisory
Advisory support to design and integrate the GRC operating model - governance framework, compliance architecture, risk and control integration, obligation management, management reporting and evidence governance.
Explore this serviceImportant
FaizZab provides control design, readiness and remediation support. This service does not constitute a statutory audit, an opinion on internal control over financial reporting, or any form of statutory auditor engagement, and does not imply statutory auditor status.
Ready to move from intention to implementation?
Tell us your obligation, your timeline and where you are today. We will confirm whether this is the right engagement for you.