IT Audit & Technology Risk Controls (Code Review) | Associate Con / Con / AM

Location: Bengaluru (Preferred)

Experience: 3-7 Years

Employment Type: Full-time

About the Role

We are looking for IT Audit & Technology Risk professionals with solid experience in IT General Controls (ITGC), IT Application Controls (ITAC), and technology risk assessments. The ideal candidate should have hands-on experience evaluating IT controls across enterprise applications and IT infrastructure, along with the ability to understand and review application code to validate automated controls and business logic.

This role focuses on strengthening clients technology risk, governance, compliance, and internal control environments through IT audits, control assessments, and code reviews.

Key Responsibilities

- Perform IT General Controls (ITGC) assessments covering:

- User Access Management

- Change Management

- Computer Operations
- Backup & Recovery
- Incident & Problem Management
- Batch Job Scheduling & Monitoring
- Business Continuity & Disaster Recovery
- Execute IT Application Controls (ITAC) testing, including:

- Input Controls

- Processing Controls

- Output Controls

- Interface Controls

- Data Validation Controls
- Input Process Output (IPO/IPE) Controls
- Data Completeness & Accuracy Controls
- Perform walkthroughs with business and technology stakeholders to understand business processes, system architecture, and control environments.
- Conduct design and operating effectiveness testing of automated and manual controls.
- Perform source code reviews to validate application controls, business rules, data processing logic, exception handling, and automated control implementation.
- Review system configurations and application settings supporting financial and operational processes.
- Prepare Risk & Control Matrices (RCMs), process flow diagrams, audit workpapers, testing documentation, and audit observations.
- Identify control gaps, technology risks, and process weaknesses, and provide practical remediation recommendations.




- Support IT Internal Audits, SOX compliance engagements, Internal Financial Controls (IFC), Technology Risk Assessments, and Risk Advisory engagements.
- Coordinate with client stakeholders throughout planning, walkthroughs, testing, reporting, and closure activities.

Mandatory Skills Candidates must have hands-on experience in most of the following areas:

IT Audit & Controls

- IT General Controls (ITGC / GITC)
- IT Application Controls (ITAC)
- IT Internal Audit
- Technology Risk Assessment
- Risk & Control Matrix (RCM)
- Control Design & Operating Effectiveness Testing
- Business Process Walkthroughs
- Audit Documentation

ITGC Areas

- User Access Management
- Change Management
- Incident Management
- Computer Operations
- Backup Management
- Batch Job Monitoring
- Business Continuity
- Disaster Recovery

ITAC Areas

- Input Controls
- Processing Controls
- Output Controls
- Interface Controls
- Data Integrity Controls
- Data Completeness & Accuracy
- Input Process Output (IPO/IPE) Controls
- Automated Controls Testing

Code Review & Technical Knowledge Candidates should possess the ability to understand application code and validate business logic during audits.

Exposure to one or more of the following technologies is required:

- Java
- SQL
- JavaScript
- C
- C++

Development experience is not mandatory; however, candidates should be comfortable interpreting source code during audit engagements.

Preferred Skills

- SOX 404 Controls Testing
- Internal Financial Controls (IFC)
- Information Security Assessments
- ERP Controls Review
- SDLC Controls
- Data Migration Controls
- Cloud Technology Audits
- Interface Testing
- Financial Services Technology Audits

Ideal Candidate Profile The ideal candidate should have strong expertise in ITGC and ITAC assessments, be capable of reviewing application code to validate automated controls, understand enterprise technology environments, possess solid knowledge of SOX and technology risk frameworks, and demonstrate excellent analytical, stakeholder management, communication, and audit documentation skills.

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