IT Audit Associate - Digital Risk Services

Elliott Davis pairs forward-thinking tax, assurance and consulting services with industry-leading workplace culture. Our nine offices — located in the fastest growing cities in the US — are built on a foundation of inclusivity, collaboration, and collective growth. We work daily to provide exceptional service to our people, customers, and our communities. Audit and assurance services are provided by Elliott Davis, LLC (doing business in NC and D.C. as Elliott Davis, PLLC), a licensed CPA firm.

The IT Audit Associate supports the execution of IT audit, technology risk, and assurance engagements. Working as part of an engagement team, the Associate assists in understanding technology environments, identifying and assessing technology risks, evaluating the design and operating effectiveness of controls, and documenting audit procedures and conclusions.

The Associate will gain hands-on experience with IT General Controls (ITGCs), automated and application controls, key reports, SOC reports, and other technology-dependent controls. This role provides opportunities to work directly with client personnel, develop technical and professional skills, and build a strong foundation in IT audit, technology risk, and assurance.

Key Responsibilities

IT Audit, Risk & Controls

• Assist in the planning and execution of IT audit, technology risk, and assurance engagements, including IT General Controls (ITGCs), internal IT audits, SOX 404 support, SOC 1 and SOC 2 engagements, and other technology risk assessments.
• Develop an understanding of clients' business processes, technology environments, systems, infrastructure, and relevant technology risks and controls.
• Participate in process and control walkthroughs with client stakeholders to understand and document technology processes and control environments.
• Assist in identifying technology risks and the controls designed to mitigate those risks, including their impact on business processes and the financial reporting control environment, as applicable.
• Perform procedures to evaluate the design, implementation, and operating effectiveness of technology controls under the guidance of senior engagement team members.
• Test ITGCs across enterprise applications, infrastructure, and cloud environments, including relevant logical access, change management, and IT operations controls.
• Assist with testing automated controls, application controls, key reports, interfaces, and other IT-dependent controls supporting business processes and audit objectives.
• Review SOC 1 and SOC 2 reports for third-party service providers and assist in evaluating relevant control objectives, complementary user entity controls, exceptions, and their impact on the client's control environment.
• Support technology advisory and risk engagements associated with system implementations, technology initiatives, and significant process or system changes.
• Analyze audit evidence and assist in identifying potential control deficiencies, technology risks, and process improvement opportunities.
• Assist the engagement team in developing practical recommendations to strengthen controls, mitigate risks, and improve processes.

Engagement Execution & Documentation

• Prepare clear, accurate, and well-supported audit workpapers in accordance with applicable methodology, professional standards, and engagement requirements.
• Obtain, organize, and evaluate client documentation and audit evidence for accuracy, completeness, and relevance.
• Document walkthroughs, testing procedures, evidence obtained, results, and conclusions in a clear and concise manner.
• Apply professional skepticism and sound judgment when performing assigned audit procedures.
• Identify exceptions, unusual circumstances, or potential issues and communicate them promptly to senior engagement team members.
• Develop working knowledge of relevant AICPA, PCAOB, and other applicable professional standards and guidance based on assigned engagements.
• Incorporate review comments and feedback into workpapers and use feedback to continuously improve audit execution and documentation.
• Complete assigned engagement responsibilities in accordance with established schedules, budgets, milestones, and quality expectations.

Client & Team Responsibilities

• Develop effective professional relationships with client personnel and engagement team members.
• Communicate professionally with client contacts when requesting documentation, scheduling walkthroughs, performing testing, and following up on outstanding items.
• Provide timely updates on assigned responsibilities, potential issues, and engagement progress to Senior Associates, Managers, and other engagement leaders.
• Collaborate effectively with team members and contribute to a positive, inclusive, and supportive team environment.
• Take ownership of assigned responsibilities and consistently deliver on commitments to clients and colleagues.
• Seek and apply coaching and feedback to strengthen technical, audit, documentation, project management, and client-service skills.
• Participate in professional development, technical training, and other learning opportunities to expand knowledge of emerging technologies, risks, regulations, and professional standards.

Qualifications

Education

Required:

• Bachelor's degree in Accounting, Accounting Information Systems, Information Systems, Information Technology, Computer Science, Finance, or a related field.

Preferred:

• Master's degree in Information Systems, Accounting, Cybersecurity, or another relevant discipline.

For candidates completing their undergraduate degree, relevant internships or coursework in IT audit, information systems, cybersecurity, accounting, internal audit, or risk management are beneficial.

Experience

Required:

• 0 to 2 years of professional experience in IT audit, technology risk, IT assurance, internal audit, public accounting, management consulting, cybersecurity, information technology, or a related field.
• Foundational understanding of information technology, internal controls, information systems, or audit and risk concepts through professional experience, internships, or relevant academic coursework.
• Strong analytical, problem-solving, organizational, written communication, and interpersonal skills.
• Ability to manage assigned responsibilities, meet deadlines, and work effectively in a team environment.

Preferred:

• Internship or professional experience in public accounting, professional services, internal audit, technology risk, cybersecurity, or management consulting.
• Exposure to ITGCs, including logical access, change management, and IT operations.
• Familiarity with SOX 404 compliance and technology controls supporting financial reporting.
• Exposure to automated controls, application controls, key reports, interfaces, or other IT-dependent controls.
• Familiarity with enterprise applications, technology infrastructure, or cloud environments.
• Exposure to SOC 1 and SOC 2 reports or third-party risk assessments.
• Familiarity with AICPA or PCAOB auditing standards or other applicable professional standards.

Preferred Certifications

Professional certifications are not required upon entry. Candidates who have obtained or are actively pursuing relevant certifications are encouraged to apply. Relevant certifications include:

• Certified Information Systems Auditor (CISA)
• Certified Public Accountant (CPA)
• Certified Internal Auditor (CIA)
• Certified Information Security Manager (CISM)
• Certified in Risk and Information Systems Control (CRISC)
• Certified Information Systems Security Professional (CISSP)
• Certified in Cybersecurity (CC)
• ISO 27001 Lead Auditor or Lead Implementer
• Other relevant technology, cybersecurity, audit, or risk certifications

Core Competencies

Successful IT Audit Associates will demonstrate:

• Foundational understanding of technology, risk, internal controls, and audit concepts.
• Intellectual curiosity and a desire to understand how technology supports business processes and introduces or mitigates risk.
• Strong analytical and problem-solving capabilities.
• Attention to detail and commitment to producing high-quality work.
• Ability to learn new technologies, systems, methodologies, and concepts quickly.
• Clear, professional written and verbal communication.
• Ability to ask thoughtful questions and appropriately escalate issues.
• Strong organizational and time-management skills.
• Ability to work both independently on assigned responsibilities and collaboratively within an engagement team.
• Receptiveness to coaching and constructive feedback.
• Professionalism and sound judgment when interacting with clients and colleagues.
• Commitment to continuous learning as technologies, risks, regulations, and professional standards evolve.

#LI-EH1

We believe that when our employees are able to thrive in all facets of life, their work and impact are that much greater.
That's right – all aspects of life, not just your life as an employee, because we understand that there's life beyond your job. Here are some of the ways our work works for your life, your growth, and your well-being: 
•    generous time away and paid firm holidays, including the week between Christmas and New Year’s
•    flexible work schedules
•    16 weeks of paid maternity and adoption leave, 8 weeks of paid parental leave, 4 weeks of paid  and caregiver leave (once eligible) 
•    first-class health and wellness benefits, including wellness coaching and mental health counseling
•    one-on-one professional coaching
•    Leadership and career development programs
•    access to Beyond:  a one-of-a kind program with experiences that help you expand your life, personally and professionally

NOTICE TO 3RD PARTY RECRUITERS
Notice to Recruiters and Agencies regarding unsolicited resumes or candidate submissions without prior express written approval. Resumes submitted or candidates referred to any employee of Elliott Davis by any external recruiter or recruitment agency by any means (including but not limited to via Internet, e-mail, fax, U.S. mail, and/or verbal communications) without a properly executed written contract for a specified position by an authorized member of the Talent Acquisition team become the property of Elliott Davis. Elliott Davis will not be responsible for, or owe any fees associated with, referrals of those candidates and/or for submission of any information, including resumes, associated with individuals.
 

ADA REQUIREMENTS
The physical and cognitive/mental requirements and the work environment characteristics described here are representative of those that must be met by an employee to successfully perform the essential functions of this job. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions.

Physical Requirements
While performing the duties of this job, the employee is:
•    Regularly required to remain in a stationary position; use hands repetitively to operate standard office equipment; and to talk or hear, both in person and by telephone
•    Required to have specific vision abilities which include close vision, distance vision, color vision, peripheral vision, depth perception, and the ability to adjust focus

Cognitive/Mental Requirements
While performing the duties of this job, the employee is regularly required to:
•    Use written and oral communication skills. 
•    Read and interpret data, information, and documents. 
•    Observe and interpret situations. 
•    Work under deadlines with frequent interruptions; and
•    Interact with internal and external customers and others in the course of work.