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Reviewed 26 October 2026. Original publication date retained: 2023-10-18.
Fintech businesses can handle information across applications, suppliers and customer interfaces. Audit evidence should connect an identified risk with responsibilities and operating records, rather than rely on invented reductions in incidents or costs.
Questions to follow in an audit
- How are information and supplier responsibilities defined?
- Who approves access to customer-related systems?
- How are exceptions and incidents reviewed by management?
Connect the records with practice
Trace one information flow through the risk assessment, supplier agreement, access records and an effectiveness review.
These are illustrative audit trails, not findings about a named organisation, technical instructions or a guarantee of a particular result. The appropriate evidence depends on the activities, risks and agreed scope. The organisation remains responsible for its operations and legal obligations.
AAA provides independent certification audits. Confirm the applicable standard edition, scope and customer requirements before agreeing a programme. Request an indicative price or discuss your proposed audit.
Further reading: ISO information security.