Non IT-Control Testing-Senior Associate

PwC Service Delivery Center; Kolkata District, Hyderabad, Bengaluru; On-site; INR 900,000 - 1,300,000; Full time

Job summary

PwC Service Delivery Center seeks a detail-oriented control testing professional to execute Line 2 testing, document evidence, and manage remediation tracking. You will work across time zones with an offshore Line 2 team, delivering testing to firm standards.

Candidates should have strong understanding of control design, risk frameworks and experience in testing IT controls, with a focus on accuracy, documentation and clear findings for reviewers.

Qualifications

• Experience in control testing, internal audit and IT risk assurance with testing design knowledge.
• Ability to document testing independently and to a consistent quality standard.
• Understanding of risk frameworks and how controls mitigate risks.

Responsibilities

• Execute assigned Line 2 control testing to agreed plans and document walkthroughs and tests.
• Gather and document testing evidence with clear working papers.
• Maintain independence from Line 1 control ownership during testing.
• Identify control weaknesses, root causes and elevate issues.
• Translate results into evidence-based observations for senior review.
• Track remediation actions and validate closure evidence.
• Deliver testing within time/quality standards across time zones.
• Contribute to evolving Line 2 assurance with data-led testing approaches.

Skills

Control testing

Internal audit

IT risk assurance

Documentation

Analytical skills

Communication

Remote/offshore work

Education

CISA/CIA/CPA/CA

COSO/NIST framework knowledge

GRC frameworks familiarity

Tools

ServiceNow IRM

Archer

Job description

Role & responsibilities

Key accountabilities

• Execute assigned Line 2 control testing to agreed control test plans, including conducting and documenting process walkthroughs and design and operating effectiveness testing, and applying the Firm'smethodologyand testing templates consistently.
• Gather,examineand document testing evidence to a consistent standard,maintainingclear,completeand reviewable working papers.
• Maintain independence from Line 1 control ownership when performing testing and forming preliminary conclusions on control effectiveness.
• Identifycontrol weaknesses,exceptionsand their root causes, and elevate matters that mayindicatea control cannot be relied upon to manage risk.
• Translate testing results into clear, evidence-based observations that support the manager's judgement on control effectiveness and residual risk.
• Track remediation actions andvalidateevidence of closure for controls tested, updating status in the Firm's assurance tooling.
• Deliver assigned testing to agreed time,qualityandmethodologystandards, coordinating across time zones with the onshore Line 2 team.
• Contribute to the evolution of the Line 2 assurance model, including adoption of data-led,automatedand more scalable testing approaches.

Critical experience & capabilities

Essential (must have)

• Experience incontrolstesting, internal audit, ITauditor risk assurance, with a sound technical foundation in control design and operating effectiveness testing.
• Demonstrated ability to perform and document control testing independently of control ownership, to a consistent quality standard.
• Sound understanding of risk and control frameworks and how controls mitigate operational, financial and compliance risks.
• Experience developing and executing control test plans, and reporting on control effectiveness and improvement opportunities.
• Ability to work through complex processes and regulatory obligations to map obligations to risks and controls, and to assess how effectively risks are mitigated.
• Ability to gather and evaluate evidence and reach supportable, evidence-based observations on control effectiveness and residual risk.
• Strong analytical and problem-solving skills, including the identification of control weaknesses and root causes.
• Accuracy and attention to detail in preparing clear,completeand reviewable working papers.
• Effective written and verbal communication skills, including conveying technical testing findings clearly to reviewers and stakeholders.
• Ability to work effectively in a remote or offshore delivery model, coordinating across time zones and managing competing deadlines.

Desirable / trainable

• Experience in professional services, partnershipstructuresor similarly complex governance environments.
• Practical experience using GRC tooling (e.g.ServiceNow IRM, Archer).
• Familiarity with data analytics or automation applied to control testing.
• Experience testing IT-dependent and automated controls, with awareness of information security and IT general controls.
• Strongreport-writingcapability, including preparing clear testing observations and issue documentation.
• Progress towardsa relevanttertiary qualification or certification (e.g.CA, CPA, CIA, CISA, IIA).
• Knowledge of relevant frameworks and standards (e.g.COSO, ISO 31000, NIST CSF).]

Shift:7am-4pm