IT Audit Outstaffing

Engaging IT Auditors to Strengthen Internal Audit Functions

BDO in Ukraine helps companies quickly access the required IT audit expertise without expanding their permanent headcount. Our professionals integrate into the client’s processes and work alongside internal audit, risk management, compliance, IT, and information security teams, helping businesses identify, assess, and control technology risks in a timely manner.

What is IT audit outstaffing

IT audit outstaffing is the engagement of an external IT auditor or a dedicated team of specialists within an organisation’s internal audit department to assess IT and information security (IS) risks, test IT/IS controls, analyse the information security management system, and evaluate compliance with regulatory requirements, such as the NBU Regulations No. 95, 58, 116, 178, 143, 204, and others.

Unlike a one off audit engagement, outstaffing provides a flexible involvement model, allowing experts to be integrated into the client’s processes for a specific project, a defined period, or as ongoing support to the internal audit function.

• How the IT audit outstaffing model works

BDO professionals can be involved in audit planning, interact with business and IT/IS functions, analyse technology risks, assess the effectiveness of IT controls, review information security processes, and provide practical recommendations to management.

The outstaffing model enables companies to access the required expertise when it is needed, without the time consuming process of recruiting, hiring, and onboarding a permanent employee.

• How IT audit outstaffing differs from a one off IT audit

A one off IT audit typically has a defined scope, fixed timelines, and concludes with an audit report outlining the results of the review. IT audit outstaffing, by contrast, is a more flexible engagement model, where an expert is integrated into the client’s processes and can support the team over a defined period or across multiple audit assignments.

This approach is well suited to companies and banks that require not only a one time assessment, but ongoing reinforcement of the internal IT audit function, including advisory support on IT governance and information security risk management.

Who IT audit outstaffing is for

IT audit outstaffing is suitable for companies and banks that require IT audit expertise, but do not have the need or capacity to create or fill a dedicated in house IT audit position.

• Organisations without an in house IT auditor

This service is particularly relevant for organisations that do not employ a dedicated IT auditor but nevertheless have a recurring need to assess IT risks, evaluate IT controls, review information security, and ensure the reliability of IT processes.

• Internal audit teams requiring IT expertise

BDO professionals can strengthen internal audit teams with technical expertise and support a comprehensive assessment of the technology component of business processes.

• Businesses with heightened compliance and information security requirements

IT audit outstaffing is particularly relevant for banks, financial institutions, insurance companies, operators of critical infrastructure, large corporate groups, and organisations with a high dependency on IT systems and digital processes.

Key areas covered by IT audit outstaffing services 

BDO’s IT audit outstaffing services can include both support for the internal audit function and specialised reviews of the IT environment, information security, and compliance.

• IT risk assessment

We support organisations in identifying IT risks that may impact operational activities, financial reporting, data protection, business continuity, regulatory compliance, and corporate reputation.

• IT controls audit

BDO experts assess the existence, design, and operational effectiveness of IT controls that help organisations mitigate IT and information security risks.

• Information security audit

We review information protection processes, cyber risk management practices, access controls to critical systems, incident response procedures, and compliance with information security policies.

• Internal IT audit support

BDO IT auditors can support internal audit activities by contributing to audit planning, evidence gathering, interviews with responsible functions, control testing, and the preparation of audit conclusions and recommendations.

• Regulatory compliance assessment

BDO assists organisations in assessing compliance with regulatory requirements, including those of the National Bank of Ukraine (NBU), as well as internal policies, corporate standards, and expectations related to IT risk management and information security governance.

What IT audit outstaffing from BDO in Ukraine includes

The engagement model is defined based on the client’s needs, the scale of the IT environment, audit scope, and regulatory requirements.

• IT risk and control environment analysis

We analyse key IT risks related to business processes, information systems, data, infrastructure, access management, change management, and business continuity.

• Access management review

BDO experts can assess processes for granting, modifying, reviewing, and revoking access to information systems, as well as controls over privileged user access.

• Change management audit

We review how an organisation initiates, approves, tests, implements, and documents changes to IT systems, and whether these processes effectively mitigate business risks.

• Incident management audit

BDO can assess processes for the identification, logging, response, escalation, and analysis of IT incidents and information security incidents.

• Business continuity and disaster recovery assessment

We analyse an organisation’s readiness to maintain critical business processes in the event of system disruptions, cyberattacks, technical failures, or other incidents.

• Server and network architecture analysis

BDO professionals can perform an assessment of the server, network, and infrastructure architecture, focusing on risk exposure, security, reliability, and fault tolerance.

IT Auditor engagement models

BDO in Ukraine offers flexible engagement models depending on client needs.

• IT auditor for a specific project

A BDO professional can be engaged for a specific audit or review, such as an assessment of IT controls, information security, access management, change management, incident management, or similar assignments.

• Internal audit support for a defined period

An IT auditor can work alongside your team for an agreed period, supporting the delivery of the annual audit plan or addressing the need for specialised IT audit expertise.

• Ongoing IT audit support

BDO can provide periodic or continuous support to the internal audit function in the areas of IT risks, IT controls, cybersecurity, and compliance.

• Engagement of a team of IT audit and cybersecurity experts

For complex or large scale engagements, we can assemble a multidisciplinary team of experts in IT audit, information security, cyber risk management, internal audit, and regulatory compliance.

Outcomes of IT audit outstaffing for the business

As a result of the engagement, the organisation gains not only additional capacity, but also practical expertise aimed at improving the quality and maturity of IT risk management.

• Independent IT risk assessment

The client gains an objective and independent view of key IT risks that may affect operational activities, data protection, process stability, and compliance requirements.

• Recommendations for enhancing IT controls

BDO prepares practical, action oriented recommendations aimed at improving IT controls, information security processes, access management, change management, incident management, and business continuity arrangements.

• Strengthening internal audit without expanding headcount

The organisation can rapidly address its IT audit expertise needs without creating a new permanent position or going through a lengthy recruitment process.

• Preparation for regulatory and internal reviews

IT audit outstaffing supports preparation for regulatory and other external reviews by enabling a systematic assessment of IT risks, controls, and compliance with information security requirements.

Order IT audit outstaffing services from BDO in Ukraine

If your organisation requires IT audit expertise without expanding headcount, BDO in Ukraine can help you select the most appropriate engagement model.

We can strengthen your internal audit team, perform IT risk assessments, review IT controls, analyse information security, and provide practical recommendations to enhance the maturity of your IT environment, as well as deliver other services tailored to your specific needs.

Get advice on strengthening IT internal audit

Contact BDO in Ukraine to discuss your organisation’s requirements and determine the optimal engagement model for deploying an IT auditor or a dedicated team of experts.