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Technology Risk | EY - Global EY Logo Insights AI Insights Finance Geostrategy People and workforce Risk Sustainability Technology EY Transformation Services Strategy by EY-Parthenon Strategy Consulting Corporate Strategy Geopolitical Strategy Commercial Strategy Working Capital Turnaround and Restructuring Consulting Sustainability Strategy AI Strategy Consulting Industry Strategy Transactions and Corporate Finance by EY-Parthenon M&A Advisory M&A Integration M&A AI-powered Technology Divestment Strategy Corporate Finance Valuation, Modeling & Economics Due Diligence Services Infrastructure Advisory Transaction Tax Consulting Customer Experience by EY Studio+ Cybersecurity consulting services Data and decision intelligence CRO (Risk) Supply chain and operations Technology leaders’ agenda Transformation EQ Transformation Platforms People and workforce Change management and experience HR Transformation Services People Mobility Solution Learning and development consulting services Recognition and reward advisory Workforce analytics Assurance Services Audit Climate change and sustainability services Financial accounting advisory services Forensic and Integrity Services The EY private client audit experience Technology Risk Long-term value metrics creation IFRS Tax Tax planning Tax function operations Tax policy and controversy Global trade Global tax reform Sustainability tax services Tax compliance Transaction Tax Tax services: Designed for private Law Corporate and commercial law Digital law Labor and employment law Legal operations Transaction law Technology EY.ai – a Unifying Platform Audit technology Tax technology M&A AI-powered Technology Technology transformation Alliances Technology Managed Services Blockchain EY Managed Services Cybersecurity Managed Services Financial Accounting and Expanded Corporate Reporting Managed Services Legal Managed Services Risk Managed Services Tax Managed Services Technology Managed Services EY Sustainability Climate change and sustainability services Sustainable finance Sustainability Strategy Supply Chain Transformation Sustainability tax services Legal services Global renewables Climate and decarbonization Environment, Health and Safety (EHS) Services Industries Industrials & Mobility Aerospace and defense Automotive Chemicals and advanced materials EY-Nottingham spirk innovation hub Future mobility Industrial products Mobility lens suite Transportation Consumer products and retail Consumer Products: creating new relationships with customers Transforming Retail Future consumer index Sustainability Energy & Resources Customer experience transformation Digital grid services Digital mine Digital navigator for mining Digital operations services for oil and gas Energy industry cloud for SAP solutions Global renewables Energy and Resources Strategy Consulting UtilityWave Financial Services Banking & Capital Markets Insurance Wealth & Asset Management Sustainability in Financial Services Fintech and ecosystems Government & Infrastructure Data and technology Education Human services Infrastructure Public finance management Health Health Life Sciences Private Equity Digital in private equity Exit readiness Generative AI services for private equity PE deal origination Private Equity Portfolio Company Value Creation Services Technology, media & entertainment, and telecommunications Technology sector Telecommunications As-a-service business operations and transformation TMT business resiliency suite Future network now Capital operations and innovation suite (COInS) Careers What you can do here Careers in Tech Careers in Assurance Careers in Consulting Careers in EY-Parthenon Careers in Tax Careers in People Advisory Services Careers in Financial Services Careers in Global Delivery Services Careers in Core Business Services What it's like to work here Inclusiveness and your career Personalized career development Flexibility and mobility People stories How to join us How we hire Interview tips What we look for Job search Experienced professionals Students and entry-level Contract opportunities Talent community Careers in EY-Parthenon Careers in EY-Parthenon Experienced Job Search Early Career Opportunities About us Our purpose Our values Our people EY Annual Report Alliances Alumni Newsroom EY Network Locations Connect with us Insights\r\n"}}" id="rich-text-f147ffbff347" data-up-is="rich-text" data-up-translation-read-more="Read More" data-up-translation-read-less="Read Less" data-up-translation-aria-label-read-more="Read more button, press enter to activate, or use Up arrow key to learn more about this content" data-up-translation-aria-label-read-less="Read less button, press enter to activate, or use Up arrow key to learn more about this content" class="up-rich-text cmp-text" data-up-analytics="rich-text"> Insights Read More Read Less Discover the insights you need to make better decisions today, to shape the future with confidence.

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Local sites Technology Risk EY teams offer audit, attestation, certification and assessment services to help companies identify, understand, assess, manage and mitigate risk arising from the implementation and use of technology.

As confidence and trust in data and technology are becoming a greater societal concern, understanding risk arising from the implementation and use of technology is increasingly important to accelerating business performance and achieving sustainable growth. The ability to understand these risks and bridge the knowledge gap that often exists between business and IT is the core strength of EY teams. Specialized knowledge of IT is integral to the execution of high-quality audits and the need to safeguard internal controls. EY teams also help decision-makers to attain confidence and embed trust through third-party communications on internal control and regulatory compliance to customers (and their external auditors), investors, management, regulators and other stakeholders. 

Read more Read less Featured Thinking Top 10 opportunities for technology companies in 2026 James Brundage 15 Dec 2025 How EY can help\r\n"}}" id="rich-text-7e7fa293d811" data-up-is="rich-text" data-up-translation-read-more="Read More" data-up-translation-read-less="Read Less" data-up-translation-aria-label-read-more="Read more button, press enter to activate, or use Up arrow key to learn more about this content" data-up-translation-aria-label-read-less="Read less button, press enter to activate, or use Up arrow key to learn more about this content" class="up-rich-text cmp-text" data-up-analytics="rich-text"> How EY can help Read More Read Less IT Audit The execution of high-quality information technology (IT) audit procedures, including understanding the effect of technology at business and IT-process levels, in support of a financial statement audit and an audit of internal control over financial reporting creates the foundation of our commitment to protecting investors and promoting trust in the capital markets.

\r\nEY Professionals serve the public interest by executing high-quality audit procedures with independence, integrity, objectivity and professional skepticism. In doing so, they help to support sustainable, long-term value creation.

\r\nEY multidisciplinary teams with subject-matter knowledge to address the most complex issues use a proven global audit methodology, our global auditing tools and the latest insights to deliver a consistent level of service worldwide.

\r\nEY professionals provide insights, candid observations and permitted services that lead to improved understanding of business risks arising from the use and implementation of technology and informed decision-making.

\r\nIT Audit services include:

\r\n\r\nIntegrated audit\r\nFinancial statement audit\r\nStatutory audit\r\n\r\n"}}" id="rich-text-ba85de08d3a0" data-up-is="rich-text" data-up-translation-read-more="Read More" data-up-translation-read-less="Read Less" data-up-translation-aria-label-read-more="Read more button, press enter to activate, or use Up arrow key to learn more about this content" data-up-translation-aria-label-read-less="Read less button, press enter to activate, or use Up arrow key to learn more about this content" class="up-rich-text cmp-text" data-up-analytics="rich-text"> The execution of high-quality information technology (IT) audit procedures, including understanding the effect of technology at business and IT-process levels, in support of a financial statement audit and an audit of internal control over financial reporting creates the foundation of our commitment to protecting investors and promoting trust in the capital markets.

EY Professionals serve the public interest by executing high-quality audit procedures with independence, integrity, objectivity and professional skepticism. In doing so, they help to support sustainable, long-term value creation.

EY multidisciplinary teams with subject-matter knowledge to address the most complex issues use a proven global audit methodology, our global auditing tools and the latest insights to deliver a consistent level of service worldwide.

EY professionals provide insights, candid observations and permitted services that lead to improved understanding of business risks arising from the use and implementation of technology and informed decision-making.

IT Audit services include:

Integrated auditFinancial statement auditStatutory audit Read More Read Less System and Organization Controls (SOC) Reporting The SOC reporting services enable entities to provide trusted communications focused on internal controls to customers (and their external auditors), investors, management, regulators and other stakeholders. These services efficiently address service organizations’ customer needs for trusted risk-based information.

\r\n\r\nSOC 1 helps entities (service organizations) that operate information systems and provide business process services supporting financial reporting, build trust and confidence in their delivery processes and controls through a report they can deliver to their customers and customers’ external auditors.\r\nSOC 2/3 help entities meet the needs of a broad range of users that require information and assurance about the controls at the entity that affect the security, privacy, confidentiality, availability and processing integrity of entity’s systems.\r\nSOC for Cyber helps entities meet the needs of a broad range of users that require information and assurance about an entity's enterprise-wide cybersecurity risk management program.\r\nSOC for Supply Chain helps entities meet the needs of stakeholders that require information and assurance about an entity's system and controls for producing, manufacturing, or distributing goods to better understand the risks in their supply chains.\r\n\r\nEY teams also provide pre-assessment services for a draft subject matter such as a system description prior to the performance of a limited or a reasonable assurance engagement (e.g., SOC report).

\r\nAgreed Upon Procedures (AUP) services help entities communicate independent results of controls testing or other procedures agreed upon between the entity and third-party recipients of the report. AUP engagements allow entities to communicate independent factual findings on control testing or other procedures to third-party recipients of the AUP report. EY teams present and report on a set of procedures that entities and the specified third party report users agree to, and the related findings resulting from the procedures.

\r\nISAE 3000 reports on audit-related procedures that the auditor, entity and any appropriate third parties have agreed to (related to nonfinancial information):

\r\n\r\nISAE 3000 control testing – the capability to perform the procedures and control testing, leading to an assurance report (in accordance with the ISAE 3000 standard)\r\nISAE 3000 implementation support and training – the capability to provide training on the execution of procedures, leading to an assurance report (in accordance with the ISAE 3000 standard)\r\n\r\n"}}" id="rich-text-9606eb7bcb18" data-up-is="rich-text" data-up-translation-read-more="Read More" data-up-translation-read-less="Read Less" data-up-translation-aria-label-read-more="Read more button, press enter to activate, or use Up arrow key to learn more about this content" data-up-translation-aria-label-read-less="Read less button, press enter to activate, or use Up arrow key to learn more about this content" class="up-rich-text cmp-text" data-up-analytics="rich-text"> The SOC reporting services enable entities to provide trusted communications focused on internal controls to customers (and their external auditors), investors, management, regulators and other stakeholders. These services efficiently address service organizations’ customer needs for trusted risk-based information.

SOC 1 helps entities (service organizations) that operate information systems and provide business process services supporting financial reporting, build trust and confidence in their delivery processes and controls through a report they can deliver to their customers and customers’ external auditors.SOC 2/3 help entities meet the needs of a broad range of users that require information and assurance about the controls at the entity that affect the security, privacy, confidentiality, availability and processing integrity of entity’s systems.SOC for Cyber helps entities meet the needs of a broad range of users that require information and assurance about an entity's enterprise-wide cybersecurity risk management program.SOC for Supply Chain helps entities meet the needs of stakeholders that require information and assurance about an entity's system and controls for producing, manufacturing, or distributing goods to better understand the risks in their supply chains. EY teams also provide pre-assessment services for a draft subject matter such as a system description prior to the performance of a limited or a reasonable assurance engagement (e.g., SOC report).

Agreed Upon Procedures (AUP) services help entities communicate independent results of controls testing or other procedures agreed upon between the entity and third-party recipients of the report. AUP engagements allow entities to communicate independent factual findings on control testing or other procedures to third-party recipients of the AUP report. EY teams present and report on a set of procedures that entities and the specified third party report users agree to, and the related findings resulting from the procedures.

ISAE 3000 reports on audit-related procedures that the auditor, entity and any appropriate third parties have agreed to (related to nonfinancial information):

ISAE 3000 control testing – the capability to perform the procedures and control testing, leading to an assurance report (in accordance with the ISAE 3000 standard)ISAE 3000 implementation support and training – the capability to provide training on the execution of procedures, leading to an assurance report (in accordance with the ISAE 3000 standard) Read More Read Less ISO Management System Certification, Implementation and Training The ISO Management System Certification, Implementation and Training services provide implementation and certification of a management system according to ISO standards and other established certification frameworks.

\r\nEY CertifyPoint B.V., an EY entity founded in 2002, is an accredited, independent, and impartial certification institute headquartered in the Netherlands. Through EY CertifyPoint, EY teams provide Lead Implementer and Lead Auditor courses, including certification of entity personnel for several ISO standards.

\r\nEY teams support entities in meeting their goals by improving the efficiency and effectiveness of their management systems. EY teams keep the business at the center, identifying areas of redundancy, bottlenecks and potential efficiency gains by means of a systematic and independent certification approach against a globally recognized standard.

\r\nThe following standards are addressed:

\r\n\r\nISO 9001: Quality Management System\r\nISO 14001: Environment Management System\r\nISO/IEC 20000-1: IT Service Management System\r\nISO 22301: Business Continuity Management System\r\nISO/IEC 27001: Information Security Management System\r\nISO/IEC 27017: Cloud Security Controls\r\nISO/IEC 27018: Protection of Personally Identifiable Information in Cloud\r\nISO/IEC 27701: Privacy Information Management System\r\nISO 37001: Anti Bribery Management System\r\nISO/IEC 42001: Artificial Intelligence Management System\r\nISO 45001: Occupational Health and Safety Management System\r\nISO 50001: Energy Management\r\nWorld Lottery Association (WLA) assessments\r\nCSA STAR certification\r\nNEN 7510-1: Health Information Security Management System\r\nHébergeur de Données de Santé (HDS)\r\nMulti-Tier Cloud Security (MTCS - Singapore)\r\nGDPR assessment\r\nCISPE Code of Conduct accredited monitoring body\r\nIntegrated approach with ISAE3402, SOC and other attestation reports, such as a combination of ISO/IEC 27001:2013 with ISAE3402\r\n\r\n"}}" id="rich-text-39c6f60e8c94" data-up-is="rich-text" data-up-translation-read-more="Read More" data-up-translation-read-less="Read Less" data-up-translation-aria-label-read-more="Read more button, press enter to activate, or use Up arrow key to learn more about this content" data-up-translation-aria-label-read-less="Read less button, press enter to activate, or use Up arrow key to learn more about this content" class="up-rich-text cmp-text" data-up-analytics="rich-text"> The ISO Management System Certification, Implementation and Training services provide implementation and certification of a management system according to ISO standards and other established certification frameworks.

EY CertifyPoint B.V., an EY entity founded in 2002, is an accredited, independent, and impartial certification institute headquartered in the Netherlands. Through EY CertifyPoint, EY teams provide Lead Implementer and Lead Auditor courses, including certification of entity personnel for several ISO standards.

EY teams support entities in meeting their goals by improving the efficiency and effectiveness of their management systems. EY teams keep the business at the center, identifying areas of redundancy, bottlenecks and potential efficiency gains by means of a systematic and independent certification approach against a globally recognized standard.

The following standards are addressed:

ISO 9001: Quality Management SystemISO 14001: Environment Management SystemISO/IEC 20000-1: IT Service Management SystemISO 22301: Business Continuity Management SystemISO/IEC 27001: Information Security Management SystemISO/IEC 27017: Cloud Security ControlsISO/IEC 27018: Protection of Personally Identifiable Information in CloudISO/IEC 27701: Privacy Information Management SystemISO 37001: Anti Bribery Management SystemISO/IEC 42001: Artificial Intelligence Management SystemISO 45001: Occupational Health and Safety Management SystemISO 50001: Energy ManagementWorld Lottery Association (WLA) assessmentsCSA STAR certificationNEN 7510-1: Health Information Security Management SystemHébergeur de Données de Santé (HDS)Multi-Tier Cloud Security (MTCS - Singapore)GDPR assessmentCISPE Code of Conduct accredited monitoring bodyIntegrated approach with ISAE3402, SOC and other attestation reports, such as a combination of ISO/IEC 27001:2013 with ISAE3402 Read More Read Less System and process assessments A system and process assessment includes an assessment of internal control as part of an upgrade or an implementation of an ERP (e.g., SAP S/4HANA), an application or a process. These services provide an independent assessment of an entity’s current state or a documented future state internal control to provide leading practice recommendations for management’s consideration. A system or a process upgrade or an implementation assessment helps the entity to:

\r\n\r\nObtain confidence that internal control considerations are adequately addressed.\r\nUnderstand complex business processes.\r\nIdentify new risks and control gaps introduced by changes to process or technology and remediation recommendations based on leading practices.\r\nEnable the entity to take advantage of new capabilities that allow better leverage of investment in new process or technology, including opportunities for process automation and improvement, and GRC. integration, reporting and continuous control monitoring.\r\n\r\nA pre-assessment of a draft subject matter such as a system description prior to the performance of a limited or a reasonable assurance engagement (e.g., SOC report), helps the entity to:

\r\n\r\nUnderstand how to apply the evaluation criteria to the subject matter \r\nUnderstand the disclosure requirements for the subject matter information (e.g., management’s description for a SOC report)\r\nUnderstand procedures performed to assess the subject matter information and/or controls\r\n\r\n"}}" id="rich-text-4991c1b03fd3" data-up-is="rich-text" data-up-translation-read-more="Read More" data-up-translation-read-less="Read Less" data-up-translation-aria-label-read-more="Read more button, press enter to activate, or use Up arrow key to learn more about this content" data-up-translation-aria-label-read-less="Read less button, press enter to activate, or use Up arrow key to learn more about this content" class="up-rich-text cmp-text" data-up-analytics="rich-text"> A system and process assessment includes an assessment of internal control as part of an upgrade or an implementation of an ERP (e.g., SAP S/4HANA), an application or a process. These services provide an independent assessment of an entity’s current state or a documented future state internal control to provide leading practice recommendations for management’s consideration. A system or a process upgrade or an implementation assessment helps the entity to:

Obtain confidence that internal control considerations are adequately addressed.Understand complex business processes.Identify new risks and control gaps introduced by changes to process or technology and remediation recommendations based on leading practices.Enable the entity to take advantage of new capabilities that allow better leverage of investment in new process or technology, including opportunities for process automation and improvement, and GRC. integration, reporting and continuous control monitoring. A pre-assessment of a draft subject matter such as a system description prior to the performance of a limited or a reasonable assurance engagement (e.g., SOC report), helps the entity to:

Understand how to apply the evaluation criteria to the subject matter Understand the disclosure requirements for the subject matter information (e.g., management’s description for a SOC report)Understand procedures performed to assess the subject matter information and/or controls Read More Read Less IT Compliance and Regulatory Assurance IT Compliance and Regulatory Assurance services help entities understand, prepare for, and report to address rapidly evolving laws, regulations and professional standards. These services help an entity more sustainably and efficiently address regulatory and sector-specific (e.g., Government, Healthcare, Financial Services) technology compliance requirements. Examples include helping entities comply with requirements related to:

\r\n\r\nAI regulations (e.g., AI Act)\r\nCyber security (e.g., Cyber Resilience Act, Cybersecurity Maturity Model Certification, Network and Information Security (NIS2) Directive)\r\nData security (e.g., Data Act)\r\nDigital resilience (e.g., Digital Services Act, Digital Markets Act, Digital Operational Resilience Act)\r\nSector-specific requirements (e.g., HITRUST, SWIFT, TISAX)\r\nData and IT controls in ESG reporting \r\n\r\n"}}" id="rich-text-8ef30d39579b" data-up-is="rich-text" data-up-translation-read-more="Read More" data-up-translation-read-less="Read Less" data-up-translation-aria-label-read-more="Read more button, press enter to activate, or use Up arrow key to learn more about this content" data-up-translation-aria-label-read-less="Read less button, press enter to activate, or use Up arrow key to learn more about this content" class="up-rich-text cmp-text" data-up-analytics="rich-text"> IT Compliance and Regulatory Assurance services help entities understand, prepare for, and report to address rapidly evolving laws, regulations and professional standards. These services help an entity more sustainably and efficiently address regulatory and sector-specific (e.g., Government, Healthcare, Financial Services) technology compliance requirements. Examples include helping entities comply with requirements related to:

AI regulations (e.g., AI Act)Cyber security (e.g., Cyber Resilience Act, Cybersecurity Maturity Model Certification, Network and Information Security (NIS2) Directive)Data security (e.g., Data Act)Digital resilience (e.g., Digital Services Act, Digital Markets Act, Digital Operational Resilience Act)Sector-specific requirements (e.g., HITRUST, SWIFT, TISAX)Data and IT controls in ESG reporting  Read More Read Less

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\r\n"}}" class="cmp-text"> EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.

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