Audit & Assurance
Control Effectiveness & Evidence Readiness
We assess whether your controls actually work—not just whether they exist. Evidence collection, testing, and audit trail completeness reviewed against assurance expectations.
Request an AssessmentWhat We Do
Controls that exist on paper but fail in practice create a false sense of security. We test your controls as an auditor would, evaluate the quality and completeness of your evidence, and identify gaps before they become findings.
- Test control design and operating effectiveness through walkthrough and re-performance
- Evaluate evidence quality, completeness, and retention against audit expectations
- Assess audit trail integrity across systems, processes, and handoffs
- Design testing procedures for recurring control validation
- Score assurance readiness across control domains with gap prioritisation
How We Do It
Control Inventory Review
We catalogue your control environment, mapping controls to risks, frameworks, and business processes.
Design Effectiveness Testing
We evaluate whether each control is designed to address the intended risk—right control, right scope, right frequency.
Operating Effectiveness Testing
We test whether controls operate consistently over the review period using sampling, re-performance, and system interrogation.
Evidence Gap Analysis
We assess the quality, accessibility, and completeness of evidence supporting each control, identifying gaps that would generate audit findings.
Readiness Scoring & Remediation
We score each control domain on a readiness scale and provide specific, actionable steps to close gaps before assessment.
Frameworks & Techniques
COSO Framework
Internal control design and effectiveness evaluation criteria
PCAOB AS 2201
Standards for testing control effectiveness in financial reporting environments
IIA Standards
Assurance engagement methodology for control testing
Sampling Methodologies
Statistical and judgemental sampling approaches for evidence testing
Control Self-Assessment (CSA)
Facilitated workshops for control owners to evaluate their own control environments
GRC Integration
Mapping control evidence to governance, risk, and compliance tool requirements
Deliverables
- Control inventory with risk and framework mapping
- Design effectiveness assessment report
- Operating effectiveness test results with exceptions
- Evidence gap analysis with remediation recommendations
- Control readiness scorecard by domain
- Testing procedure templates for recurring validation
Who This Is For
- Internal audit teams preparing for external assessments
- CISOs needing independent control validation
- Compliance leaders managing SOC 2, ISO 27001, or regulatory audits
- IT leaders responsible for control environments they inherited
- Organisations with recurring audit findings in the same control areas
Validate Your Control Effectiveness
Request a control effectiveness review to identify gaps before they become audit findings.
Request an Assessment