Governance, Risk & Controls

Risk, Controls & Internal Audit Support

Support for risk, control and internal-audit teams. We help define the criteria, test the available evidence, develop the findings and turn gaps into actions with named owners, across technology, information security, data and operations.

AploIQ supports risk and control assessment, internal-audit activity, readiness reviews and remediation management. It does not provide certification, statutory or external audit, unrestricted assurance opinions or legal advice.

  • The work is limited to the agreed criteria, period, evidence and support role. Certification, statutory audit, unrestricted assurance and legal conclusions are outside it.

When controls need evidence and owners

  • Who owns a control, what it is for, or what evidence it needs is unclear.
  • Audit, assessment or incident findings stay open with no agreed actions or closure evidence.
  • A readiness review against ISO, NIS2 or DORA expectations has no practical work programme.
  • Control testing and remediation status are hard to reconcile or report to oversight.

What we do

Risk and control assessment

Map the risks, the intended controls, the owners, the evidence and the test criteria within the agreed subject and period.

Internal-audit support

Support planning, work programmes, evidence review, control testing, findings development and follow-up.

Readiness and gap review

Compare current arrangements with the framework or regulatory expectations specified, and record the gaps and dependencies.

Remediation management

Define action ownership, priorities, evidence requirements, reporting points and closure criteria.

What you receive

  • Risk, control, owner and evidence matrix
  • Control-test plan and audit evidence records
  • Gap, readiness or internal-audit findings with limitations
  • Prioritised action register with owners and dates
  • Follow-up and closure evidence pack

How we work

  1. Define the criteria

    Agree the requirement, the scope, the period, the owners and who the work is for.

  2. Map controls and evidence

    Connect each risk and requirement to a control activity, an accountable owner and the available records.

  3. Assess what is evidenced

    Test against the agreed criteria and distinguish design gaps, operating gaps and missing evidence.

  4. Follow through

    Assign actions, evidence needs and review points, then track progress to closure.

How to start

Send a brief, non-sensitive note with the control area, the governing requirement, the current finding or obstacle, the evidence period and the reporting deadline. Do not attach audit evidence.

Discuss a controls matter

Readiness and audit roles

  • Does a readiness review provide certification?

    No. It assesses current arrangements against agreed criteria and identifies gaps. Certification can be issued only through the relevant independent certification process.

  • Is internal-audit support a statutory audit?

    No. It supports your internal assurance activity. It is not a statutory or external audit.