Reliable Systems. Strong Controls. Better Technology Decisions.
Technology supports nearly every financial and operational process. JBD Consulting LLC combines IT audit and controls expertise with practical information technology advisory and implementation support to help clients improve system reliability, data integrity, security governance and technology-enabled operations.
IT Audit & General Controls (ITGCs)
- User access provisioning, modification and termination.
- Privileged-access governance.
- Periodic access reviews.
- Segregation of duties and conflicting access.
- Change management, testing, approval and migration.
- System development and implementation controls.
- Job scheduling, backup and recovery controls where in scope.
- Incident/problem management controls where relevant to financial reporting.
- Configuration and baseline-management considerations.
Application, Interface & Data Controls
- System interface and data-flow walkthroughs
- Completeness and accuracy controls
- Automated control identification and testing support
- Report-reliability and information-produced-by-the-entity (IPE) considerations
- Interface reconciliation and exception handling
- Data lineage and mapping reviews
- Manual spreadsheet and end-user computing controls
SOC, CUECs & Third-Party Risk
- SOC 1/SOC 2 report review
- Complementary user entity control (CUEC) identification
- Control-gap assessment for outsourced services
- Vendor/third-party technology-control considerations
- Issue tracking and remediation support
Framework Alignment
Technology-control reviews can be structured around relevant criteria such as FISCAM, NIST, COBIT, SOC control expectations, ISO-aligned practices or organization-specific policies, depending on scope and client requirements.
Start With a Clear Conversation
Financial controls and technology controls belong in the same conversation.
Evaluate the systems and data controls that your accounting, reporting and audit processes rely on.
Information Technology Strategy & Advisory
Technology decisions shape cost, risk and capability for years. We help clients define what the organization actually needs, evaluate the options honestly and plan the work so it can be delivered and supported.
- IT strategy, roadmap development and technology needs assessments.
- System and application selection support, requirements definition and vendor evaluation.
- IT governance, policies, procedures and operating standards.
- Technology budgeting, lifecycle planning and risk prioritization.
- Process automation and technology-enabled workflow improvement.
- Technology project planning, coordination and implementation support.
Systems Implementation, Migration & Integration
A system that goes live without validated data, tested interfaces and documented controls creates problems that surface later in the close and the audit. We support implementations so the financial result is right, not just the go-live date.
- Implementation planning, business requirements and configuration support.
- User acceptance testing (UAT) planning, test evidence and issue tracking.
- Data conversion, migration and validation support.
- Interface mapping, integration testing and exception resolution.
- Go-live readiness, cutover planning and post-implementation review.
- ERP, accounting and financial-system implementation support.
Interfaces, Data Integrity & Financial Systems
- Source-to-target interface mapping.
- Interface control and exception handling.
- Batch totals, record counts and reconciliation.
- Data conversion and migration validation.
- Master-data governance.
- Report logic and key spreadsheet / end-user computing controls.
- Completeness and accuracy of system-generated reports.
- Financial-system data-flow documentation.
SOC Reports & Third-Party Service Providers
Where a financial process relies on a service organization, we can help review SOC 1 or other relevant assurance reports, identify complementary user entity controls (CUECs), evaluate exceptions that may affect the client and document how user responsibilities are addressed.
- SOC 1 and SOC 2 report review.
- Complementary user entity control (CUEC) identification.
- Control-gap assessment for outsourced services.
- Vendor and third-party technology-control considerations.
- Issue tracking and remediation support.
Cybersecurity Governance & Framework Alignment
Our cybersecurity work focuses on governance, risk, controls, access and evidence — the areas that determine whether security requirements are actually being met and can be demonstrated to a reviewer.
What We Assess
- Cybersecurity risk and control gap assessments aligned to the client environment and scope.
- Identity, access and privileged-access governance.
- Security policies, standards, procedures and evidence expectations.
- Backup, recovery, business-continuity and incident-governance considerations.
Frameworks We Work Against
- GAO FISCAM for federal financial-system controls.
- NIST Cybersecurity Framework (CSF) 2.0 for cybersecurity risk governance and management.
- NIST SP 800-53 control concepts where applicable to the environment and scope.
- COBIT or other governance and control frameworks when selected by the client.
- ISO 27001 concepts where relevant to an information-security management system.
- Agency- or contract-specific security requirements.
Cloud, Infrastructure & IT Operations Advisory
- Cloud readiness, governance and control considerations.
- Identity and access considerations for cloud and business applications.
- Backup, recovery and continuity planning.
- Technology asset inventory and lifecycle-management support.
- IT vendor and third-party service oversight.
- Infrastructure, endpoint and system-control review where in scope.
- IT operations process improvement and documentation.
Typical Deliverables
What you receive depends on scope, but engagements typically produce documentation that can be handed to an auditor, a reviewer or the next person to own the process.
- IT control narratives and matrices.
- Walkthrough and test documentation.
- Access review results.
- Change-management test results.
- Interface and data-flow maps.
- SOC / CUEC assessment matrix.
- Issue statements, root causes and recommendations.
- Corrective-action tracking and validation support.
- Technology strategy, roadmap or current-state assessment.
- System requirements, implementation plan, UAT support or migration-validation documentation.
- Technology risk register, governance recommendations and prioritized action plan.
- Cloud, infrastructure or IT operations assessment where included in scope.
Authoritative IT & Cybersecurity Resources
- GAO FISCAM — Framework for evaluating information system controls supporting federal financial audits.
- NIST Cybersecurity Framework 2.0 — Guidance for organizations to manage and reduce cybersecurity risk.
- NIST CSF 2.0 Quick Start Guides — Practical implementation resources, including a small-business guide.
- CISA Resources & Tools — Federal cybersecurity guidance, tools and awareness resources.
External resources are provided for general information and convenience. JBD Consulting LLC does not control third-party content and does not guarantee that external pages remain current or complete. Consult the issuing authority for the latest requirements.
Scope Note
IT Audit & Information Technology combines audit, risk and control services with practical technology advisory and implementation support. Specialized services such as penetration testing, managed security operations, forensic incident response, 24/7 help-desk support and managed infrastructure are provided only where JBD Consulting LLC has the qualified personnel, tools, licensing and contractual authority to deliver them.