Muthu Arumugam K
Chennai
Summary
Chartered Accountant with close to 3 years of audit and assurance experience at Deloitte in Third-Party Assurance and IT risk engagements. Experienced in SOC 1, SOC 2, ISAE 3402, and ISAE 3000 reporting for IT and SaaS clients, with strong exposure to IT General Controls (GITC), application controls, and vendor risk assessments. Skilled in evaluating third-party control environments, performing control framework mappings (AICPA TSC and CCM), and assessing information security practices. Adept at process reviews, control automation, and coordination with cross-functional teams to deliver high-quality assurance outcomes. Currently pursuing CISA to further strengthen expertise in IT audit and governance.
Overview
6
6
years of professional experience
Work History
Assistant Manager
Deloitte
Chennai
03.2023 - Current
- Delivered SOC 1, SOC 2, ISAE 3402, and ISAE 3000 assurance engagements for IT and SaaS clients, focusing on ITGC, application controls, and process-level testing aligned with ISAE/SSAE frameworks.
- Assessed third-party control environments covering security, availability, confidentiality, and privacy principles.
- Assisted clients in designing and reviewing control objectives, performing AICPA TSC and Cloud Controls Matrix (CCM) mappings, and preparing management assertion reports.
- Conducted walkthroughs, control testing, and issue remediation validation in accordance with AICPA and ISAE standards.
- Performed SAP control testing including user access, change management, and segregation of duties (SoD) analysis.
- Collaborated with clients and EQCR reviewers to address observations, ensure report quality, and finalize deliverables.
- Guided associates in control testing and documentation review to maintain engagement quality.
- Utilized Excel Macros, Power BI, ServiceNow, PeopleSoft, and Zoho HR for analytics, testing, and automation; developed macros that reduced report preparation time by over 10 hours per engagement.
Article Assistant
PS Subramaniyam Iyer and Co
Chennai
10.2019 - 10.2022
- Performed statutory and tax audits for private limited companies across industries, ensuring compliance with accounting standards and regulations.
- Executed tax audit for a large telecom company and concurrent audits for a multinational bank, evaluating internal controls and operational processes.
- Supported internal audits for a listed company focusing on SOP compliance, control testing, and process improvements.
Education
Chartered Accountant -
Institute of Chartered Accountants of India (ICAI)
11-2022
CISA - Pursuing -
ISACA
12.2025
Skills
- SOC 1/2
- ISAE 3000/3402
- ITGC & Application Controls Testing
- ISAE/SSAE Framework Design and Implementation
- Third-Party Risk Evaluation
- Internal Audit & Assurance
- Risk Assessment & Process Documentation
- Excel Automation and Power BI
Timeline
Assistant Manager
Deloitte
03.2023 - Current
Article Assistant
PS Subramaniyam Iyer and Co
10.2019 - 10.2022
Chartered Accountant -
Institute of Chartered Accountants of India (ICAI)
CISA - Pursuing -
ISACA