We use globally recognized frameworks like COBIT, ISO 27001, and NIST to evaluate your IT environment. This includes reviewing access controls, backup procedures, disaster recovery plans, change management processes, and system architecture. Our structured audit approach ensures your IT infrastructure is secure, reliable, and audit-ready.

For companies falling under the ambit of the Sarbanes-Oxley Act (SOX), Section 404 compliance is non-negotiable. We assist in designing, documenting, testing, and improving internal controls over IT systems that directly impact financial reporting. This includes general IT controls (GITCs) and application controls critical to passing an external SOX audit.

We assess critical domains such as user access management, logical security, change management, and data backup. These are tested to ensure they are effective, operating as intended, and free from material weaknesses—key for both internal risk control and external audit success.

Our team bridges the gap between technical teams and financial leadership. We help CFOs and Audit Committees understand how IT risks translate into financial, legal, and reputational risks offering clear recommendations and mitigation plans aligned with business objectives.

Beyond compliance, our recommendations are built to be scalable and adaptable to future changes in technology, business model, or regulation. Whether you are planning an IPO, merger, or digital transformation, your IT risk framework will be future-ready.

• Review of IT General Controls (Access, Change, Backup, Recovery)

• SOX 404 ICFR Planning, Design, and Testing

• Risk Mapping for Critical Applications and Financial Systems

• GITC Walkthroughs, Control Matrix, and Evidence Review

• Change Management & Patch Governance Validation

• Vulnerability Assessments & Third-Party Risk
• Tools for Ongoing Monitoring & Automation

We don’t believe in one-size-fits-all auditing. At Pawan Lohia & Associates, every Risk-Based Internal Audit begins with an in-depth understanding of your business model, industry dynamics, and regulatory exposure. Our team collaborates closely with your internal stakeholders to prioritize risk areas, define scope, and execute detailed audits with a strategic lens.