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IT Audit & Assurance

IT Audit & Control Assurance

Service overview

Your enterprise clients, auditors, and regulators expect IT controls that operate as documented — not just policies that exist on paper. Sitoo Advisory delivers independent IT audit and control assurance reviews with the depth and rigor of a Big 4 engagement, scoped to your environment and priced for a company your size.

Big 4-caliber rigor — without the Big 4 cost, timeline, or junior-resource risk
ITGCAccess ManagementChange ManagementAudit EvidenceControl AssuranceSeparation of Duties
Executive Summary

Independent Assurance Your Stakeholders Will Accept.

Self-attestation does not satisfy enterprise customers, auditors, or insurers any more. Sitoo Advisory delivers independent, evidence-based IT control reviews — access management, change management, backup and recovery, system operations — with the testing rigor of a Big 4 engagement and a fraction of the timeline.

Business Problem Solved

The Evidence Gap Between “Policy Exists” and “Control Operates.”

Most SMB IT environments have policies but cannot prove the underlying controls actually operate. Sitoo Advisory tests the controls, organizes the evidence, and produces the workpapers and audit narrative your external auditor will accept — closing the gap that historically generates findings.

Who This Is For

Is This Right for Your Business?

Companies undergoing SOC 2, ISO 27001, or financial audit with IT component requirements
Businesses that received audit findings related to IT General Controls and need remediation assurance
Organizations preparing for a merger, acquisition, or investor due diligence
Teams that need to demonstrate control effectiveness to enterprise clients
Any business with sensitive system access that has never had an independent access review
Common Pain Points

What We Fix

No documented IT general controls

Access is granted and removed informally. Change control is manual and undocumented. Backup verification has never been tested. Your auditor is about to find all of this.

Audit findings you can’t close

Your prior audit produced IT findings. You don’t have the expertise to assess whether remediation was sufficient or to produce evidence that controls now operate as designed.

No separation of duties

In small IT environments, the same person who makes changes often approves them and reviews the logs. This is a known audit finding and a regulatory concern.

Evidence disorganization

When auditors request 12 months of access reviews, change tickets, and backup logs, you spend two weeks searching email threads for evidence that may not exist in a usable format.

What Is Included · Typical Deliverables

Deliverables & Scope

Every engagement produces defined, tangible deliverables. No open-ended hours.

IT General Controls (ITGC) Review

Structured assessment of access management, change management, backup and recovery, and system availability controls.

Access Management Audit

User provisioning, de-provisioning, privileged access, and separation of duties review with exception reporting.

Change Management Audit

Evaluation of change control procedures, approval workflows, testing requirements, and emergency change documentation.

Audit Evidence Package

Organized evidence artifacts by control domain, formatted for external auditor submission or regulatory review.

Management Response & Remediation Plan

Documented management responses to findings with assigned owners and target remediation dates.

Engagement Model

How the Engagement Works

01

Scope Definition & Evidence Request

We define the audit scope, issue an evidence request list, and conduct opening interviews. Typically completed within the first week.

02

Fieldwork & Control Testing

Evidence is reviewed, controls are tested, and exceptions documented. We work efficiently to minimize operational disruption.

03

Findings, Responses & Evidence Delivery

Draft findings reviewed with management, responses documented, and the complete evidence package organized for auditor or regulatory submission.

Expected Outcomes

What You Will Have at Engagement End.

Independent ITGC opinion

A documented, evidence-backed determination of where your IT general controls operate effectively and where they don’t — the same artifact your external auditor would produce.

Organized audit evidence package

Workpaper-quality evidence library by control domain, formatted for external auditor handoff — shortening your next audit fieldwork.

Documented management responses

Owner-assigned, dated remediation plan for every finding — the disclosure auditors and boards expect to see alongside the findings.

Pre-audit readiness signal

Surface the findings your external auditor would otherwise raise — before they're in your audit report and before they require remediation under time pressure.

Relevant Compliance & Security Drivers

Frameworks This Service Maps To.

SOC 2 (Common Criteria CC6 - CC8) ISO 27001 (A.5, A.8, A.9, A.12, A.14) SOX ITGC (Section 404) COBIT 2019 PCI DSS Requirements 7, 8, 10 HIPAA Security Rule (Administrative) NIST 800-53 (AC, CM, CP) CIS Controls v8 (1, 4, 5, 6, 11)

Ready to Get Started?

Two ways to move forward — pick whichever fits where you are. We confirm fit before any work begins.

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