Independent Assurance Over Information Systems Controls
An Information Systems (IS) audit provides independent, evidence-based assurance that IT controls are designed and operating effectively to protect the integrity, confidentiality, and availability of information assets. CyberAlpha conducts IS audits under ISACA's CISA standards and guidelines.
Our audits cover IT General Controls (ITGC) — access management, change management, operations, backup, and security — along with application controls, interface controls, and regulator-specific requirements such as SOX Section 404, RBI Cybersecurity Framework, and SEBI CSCRF.
We deliver audit reports tailored to your stakeholders: internal audit committees, external financial auditors, regulators, and customer assurance teams — with actionable recommendations to remediate deficiencies.
Schedule a ConsultationRegulatory Requirement
Mandatory for banks, NBFCs, insurers, listed companies, and many regulated sectors globally.
SOX 404 ITGC
External financial auditors rely on ITGC testing to issue clean ICFR opinions under SOX.
Independent Assurance
Independent audits provide boards and regulators with objective control effectiveness evidence.
Deficiency Identification
Structured audits surface design and operating deficiencies before they cause material impact.
The Role of Independent IS Audit Assurance
Regulatory Requirement
Mandatory for banks, NBFCs, insurers, listed companies, and many regulated sectors globally.
SOX 404 ITGC
External financial auditors rely on ITGC testing to issue clean ICFR opinions under SOX.
Independent Assurance
Independent audits provide boards and regulators with objective control effectiveness evidence.
Deficiency Identification
Structured audits surface design and operating deficiencies before they cause material impact.
Management Accountability
Formal audit findings drive management action on IT risks that may otherwise go unaddressed.
Third-Party Assurance
IS audit reports support customer assurance, RFP responses, and vendor risk assessments.
Comprehensive IS Audit Coverage
Independent audits spanning IT general controls, application controls, and regulator-specific mandates.
What an IS Audit Delivers
Regulator Confidence
Independent audit reports provide regulators and examiners with objective assurance evidence.
Clean ICFR Opinion
Well-executed ITGC testing supports external auditor reliance and a clean SOX 404 opinion.
Board-Level Visibility
Formal audit reports elevate IT risks and control issues to the audit committee and board.
Customer Assurance
IS audit reports satisfy customer due diligence and reduce security questionnaire burden.
Deficiency Remediation
Prioritized, root-cause-based recommendations drive measurable control improvements.
Framework Alignment
Audits mapped to COBIT, NIST, ISO 27001, and industry frameworks maximize reusability.
Typical IT Control Audit Findings
Segregation of Duties
SoD conflicts in ERP roles, developer access to production, or joint request/approval authority.
Privileged Access Issues
Shared admin accounts, unmonitored privileged sessions, or absent periodic access reviews.
Change Management Lapses
Production changes without tickets, approvals, testing evidence, or proper documentation.
Weak Policy Enforcement
Documented policies not operationalized in day-to-day IT processes and control activities.
Incomplete Backup Testing
Backups taken but never restored; no periodic recoverability or DR testing evidence.
Unmonitored Logs
Audit logs generated but not reviewed, alerted on, or retained per policy requirements.
What You Receive
Risk-Based Audit Plan
Scoped audit plan aligned to risk, regulatory requirements, and stakeholder priorities.
Control Test Work Papers
Detailed test-of-design and test-of-effectiveness work papers aligned to CISA standards.
Findings & Deficiencies
Categorized findings with risk ratings, root causes, and management-agreed remediation plans.
Audit Committee Report
Executive summary suitable for audit committee, board, and regulator-level reporting.
External Auditor Package
Work papers, reliance letters, and evidence packs formatted for external auditor reliance.
Follow-Up Validation
Independent validation that agreed remediation has been implemented and is operating effectively.
CISA-Aligned IS Audit Methodology
Planning & Scoping
Define audit objectives, scope, materiality, and risk-based sampling aligned to ISACA standards.
Risk Assessment
Identify key IT risks, in-scope applications, infrastructure, and relevant business processes.
Control Walkthroughs
Document control design via interviews, process walkthroughs, and system demonstrations.
Test of Design & Operating
Evaluate design adequacy and test operating effectiveness using statistically valid sampling.
Findings & Reporting
Draft findings, socialize with management, and issue final audit report with agreed action plans.
Follow-Up Audits
Validate remediation of prior findings and close open audit issues in subsequent cycles.
Your Independent IS Audit Partner
CISA-Certified Auditors
Audit teams led by ISACA CISA-certified practitioners with sector-specific experience.
SOX & ICFR Expertise
Deep experience supporting external auditor reliance for US-listed and cross-listed companies.
Regulator Familiarity
Working knowledge of RBI, SEBI, IRDAI, HHS, FCA, and other global financial regulator expectations.
True Independence
Strictly independent audit practice separate from advisory engagements to avoid conflicts.
Work Paper Rigor
Peer-reviewed work papers that withstand external auditor and regulator inspection.
Actionable Remediation
Root-cause findings paired with pragmatic, prioritized remediation recommendations.