IT Audit Senior 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 Senior Associate is responsible for executing and leading key components of IT audit, technology risk, and assurance engagements. This role works with clients and engagement teams to understand technology environments, identify and assess technology risks, evaluate the design and operating effectiveness of controls, and communicate findings and recommendations.

The Senior Associate will have hands-on responsibility for engagement planning and execution, including walkthroughs, IT general controls (ITGCs), automated and application controls, key reports, SOC reports, and other technology-dependent controls. The role also supports the development of Associates through coaching and review while maintaining effective communication with client stakeholders and engagement leadership.

Key Responsibilities

IT Audit, Risk & Controls

• Participate 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.
• Facilitate process and control walkthroughs with client stakeholders to understand, evaluate, and document technology processes and control environments.
• Identify technology risks and the controls designed to mitigate those risks, considering their impact on business processes and the financial reporting control environment, as applicable.
• Design and execute procedures to evaluate the design, implementation, and operating effectiveness of technology controls.
• Test ITGCs across enterprise applications, infrastructure, and cloud environments, including relevant logical access, change management, and IT operations controls.
• Evaluate automated controls, application controls, key reports, interfaces, and other IT-dependent controls supporting business processes and audit objectives.
• Review and assess SOC 1 and SOC 2 reports for third-party service providers, including 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, identify control deficiencies and process improvement opportunities, and assess the potential impact of identified issues.
• Develop practical recommendations to strengthen controls, mitigate risks, improve processes, and enhance operational efficiency.
• Assist in developing remediation action plans, monitoring remediation efforts, and validating the resolution of identified control deficiencies.

Engagement Execution & Documentation

• Prepare clear, accurate, and well-supported audit workpapers in accordance with applicable methodology, professional standards, and engagement requirements.
• Review client documentation and audit evidence for accuracy, completeness, and relevance, ensuring conclusions are appropriately supported.
• Apply professional skepticism and sound judgment when evaluating evidence, control effectiveness, deficiencies, and audit conclusions.
• Identify complex or unusual issues and elevate them to engagement leadership in a timely manner, working collaboratively with team members, clients, and technical resources to resolve issues.
• Apply relevant AICPA, PCAOB, and other applicable professional standards and guidance based on the nature and scope of the engagement.
• Prepare and communicate the results of audit procedures, observations, control deficiencies, and recommendations to client stakeholders and engagement leadership.
• Manage assigned engagement responsibilities to established schedules, budgets, milestones, and quality expectations.

Client & Team Responsibilities

• Develop and maintain effective working relationships with client personnel and management.
• Serve as a key day-to-day client contact during engagement execution, coordinating requests, walkthroughs, testing, issue resolution, and status updates.
• Communicate engagement progress, emerging risks, issues, and findings to Managers, Senior Managers, Directors, and other engagement leaders in a timely manner.
• Coordinate and oversee assigned work performed by Associates, reviewing workpapers and providing timely, constructive feedback.
• Coach and support Associates through on-the-job learning and the development of technical, audit, documentation, and client-service skills.
• Promote a collaborative team environment by supporting team members and consistently delivering on commitments to clients and colleagues.

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.

Experience

Required:

• Minimum of 2 to 3 years of professional experience in IT audit, technology risk, IT assurance, internal audit, public accounting, management consulting, or a related risk and controls discipline.
• Experience evaluating and testing IT General Controls, including controls over logical access, change management, and IT operations.
• Experience conducting process and control walkthroughs and evaluating the design, implementation, and operating effectiveness of controls.
• Experience preparing audit workpapers and documenting testing procedures, evidence, findings, and conclusions.
• Working knowledge of internal audit and technology risk principles, methodologies, and professional standards.
• Strong analytical, project management, written communication, and interpersonal skills.

Preferred:

• Experience in a public accounting or professional services environment.
• Experience supporting SOX 404 compliance engagements, including testing technology controls that support financial reporting.
• Experience testing automated controls, application controls, key reports, interfaces, and other IT-dependent controls.
• Experience evaluating technology controls across enterprise applications, infrastructure, and cloud environments.
• Experience reviewing and evaluating SOC 1 and SOC 2 reports and related third-party technology risks.
• Experience supporting or evaluating system implementations and significant technology or business-process changes.
• Familiarity with AICPA and PCAOB auditing standards, as applicable to assigned engagements.
• Experience providing direction, review, or coaching to junior team members.

Preferred Certifications

One or more relevant professional certifications are preferred, including:

• 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 Senior Associates will demonstrate:

• Strong understanding of technology risk, internal controls, and IT audit concepts.
• Ability to understand complex technology environments and translate technical risks into clear business implications.
• Sound professional judgment and an appropriate level of professional skepticism.
• Strong analytical and problem-solving capabilities.
• Ability to manage multiple priorities and meet engagement deadlines.
• Clear and professional written and verbal communication.
• Confidence interacting with client personnel and management.
• Ability to identify issues, develop practical recommendations, and communicate findings effectively.
• Attention to detail and commitment to high-quality audit documentation.
• Ability to coach junior professionals and provide constructive feedback.
• Commitment to continuous learning as technologies, risks, regulations, and professional standards evolve.

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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.