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Insights

Practical writing on IT audit and regulatory assurance. No vendor pitches, no threat-of-the-week commentary.

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Templates you can actually use

An SBP ETGRM readiness checklist and an ISO 27001:2022 gap assessment workbook. Both score themselves.

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Regulatory 9 min read

An SBP ETGRM readiness checklist for boards and audit committees

The framework requires the board to review implementation quarterly. Here are the questions worth asking in that meeting, and the evidence that should exist behind each answer.
IT Audit 7 min read

What an ITGC audit actually tests, and why external auditors care

IT general controls are the foundation every automated control sits on. When they fail, everything above them becomes unreliable — which is why external auditors test them first.
ISO 27001 8 min read

Moving an ISMS from ISO 27001:2013 to the 2022 revision

The 2022 revision restructured Annex A into four themes, consolidated overlapping controls and introduced new ones. Here is what that means in practice for an existing ISMS.
Regulatory 6 min read

Why self-assessed cyber maturity scores are almost always too high

The pattern is consistent across maturity-scored frameworks: controls rated mature on the basis of a policy and a deployed tool, with no evidence of consistent operation, measurement or review.

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