Role & responsibilities

Key accountabilities
- Execute assigned Line 2 control testing to agreed control test plans, including conducting and documenting process walkthroughs and design and operating effectiveness testing, and applying the Firm's methodology and testing templates consistently.
- Gather, examine and document testing evidence to a consistent standard, maintaining transparent, complete and reviewable working papers.
- Maintain independence from Line 1 control ownership when performing testing and forming preliminary conclusions on control effectiveness.
- Identify control weaknesses, exceptions and their root causes, and escalate matters that may indicate a control cannot be relied upon to manage risk.
- Translate testing results into clear, evidence-based observations that support the manager's judgement on control effectiveness and residual risk.
- Track remediation actions and validate evidence of closure for controls tested, updating status in the Firm's assurance tooling.
- Deliver assigned testing to agreed time, quality and methodology standards,



coordinating across time zones with the onshore Line 2 team.
- Contribute to the evolution of the Line 2 assurance model, including adoption of data-led, automated and more scalable testing approaches.

Critical experience & capabilities

Essential (must have)
- Experience in controls testing, internal audit, IT audit or risk assurance, with a sound technical foundation in control design and operating effectiveness testing.
- Demonstrated ability to perform and document control testing independently of control ownership, to a consistent quality standard.
- Sound understanding of risk and control frameworks and how controls mitigate operational, financial and compliance risks.
- Experience developing and executing control test plans, and reporting on control effectiveness and improvement opportunities.
- Ability to work through complex processes and regulatory obligations to map obligations to risks and contr

📌 Control Testing-Senior Associate (Bengaluru)
🏢 PwC Service Delivery Center
📍 Bengaluru