Can financial audit teams perform ITGC assessments themselves?
Yes. Financial audit teams can perform proportionate ITGC assessments for straightforward environments if the firm gives them a clear methodology, suitable training, structured evidence requirements and access to specialist support when needed.
The objective is not to turn every financial auditor into an IT specialist. It is to make the simpler work repeatable and to help teams recognise when an engagement is no longer simple. A guided complexity assessment, defined control set and visible escalation rules can make that practical.
AI can perform much of the administrative first pass: reading client responses, linking evidence, assessing controls and preparing findings. That gives the audit team a structured piece of work to review rather than asking them to start from a blank spreadsheet. Specialists can then focus their time on unusual systems, complex reliance or difficult findings.
Firms should monitor quality as they scale the model. The work needs consistent review, not merely wider delegation. Done properly, this extends IT audit capability across the practice without pretending specialist judgement is never required.
Platformed capability: Platformed gives financial audit teams a guided ITGC workflow and makes escalation points visible to specialists.
Published customer example: Platformed's public customer page says Menzies uses the product across its full audit client base, showing how the model can extend beyond a small specialist team.
References: Platformed customer examples · ISA 315 technology resources