Naitra Services · Internal Audit and Assurance

Audit readiness

An advisory service

Preparation ahead of an audit or examination that someone else will perform. Naitra assesses the control environment against the criteria that will be applied, identifies where evidence does not yet exist or will not satisfy a tester, and gives your team a prioritized path to close those gaps before the auditor arrives.

This is advisory work. It produces no opinion and no assurance, and it does not substitute for the audit or examination itself.

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How the engagement runs

  1. Criteria confirmation. The framework or requirement set the coming audit will apply, and its scope.
  2. Gap assessment. Controls walked against those criteria, with evidence sampled to test whether it would satisfy an independent tester.
  3. Prioritization. Gaps ranked by the risk of an exception and the effort to close.
  4. Remediation support. Guidance on control design and evidence practice while your team performs the remediation.
  5. Re-check. A second pass on the closed items before the audit window opens.

What you receive

  • Gap assessment mapped control by control to the applied criteria
  • Evidence review noting where a record exists but would not be accepted as tested
  • Prioritized remediation plan with owners and sequence
  • Re-check results on remediated items

Objectivity note

Readiness work is advisory, and prior advisory work does not automatically bar later assurance work. Where Naitra has performed readiness in an area and assurance work is later contemplated on the same scope, the self-review threat is assessed and disclosed at scoping. The assurance engagement proceeds only where objectivity can be appropriately safeguarded, and is otherwise excluded or declined.

Remediation is performed by your team. Where Naitra would build or operate a control itself, that work is scoped as a separate engineering engagement, and that specific control is then excluded from Naitra's assurance scope.

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Start with a conversation

Scope, timing, and fee are set one company at a time. Send a note describing the work you are considering and you will get a direct reply.

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