While working at Deloitte USI in India, I reached out to Abbhuday for guidance on my next career steps. He helped me clarify my goals, explore study options and think through which programme would suit my ambitions. I went on to complete my Master’s in Finance at Warwick Business School and have since joined PwC London in Taxation.
Mukul Raj MishraPwC, London
02 / FROM SYSTEMS TO PERSPECTIVES
Technical roots. A human point of view.
I’m Abbhuday, an IT auditor working in technology risk. Outside work, I read, teach and make time for people starting out in audit.
01 / Foundation
Two disciplines. One perspective.
Where it began
My foundation is a dual degree from NMIMS: an MBA in Technology Management and a B.Tech. in Computer Engineering, specialising in Deep Learning. It helps me connect how a system operates with why a control matters.
02 / Experience
Working where trust matters.
Where I work
I work in Big 4 technology risk, supporting IT audit engagements across global and Indian financial services. My experience spans banking, asset management, and payments.
03 / Perspective
Follow the system. Question the control.
How I think
That means asking how applications support financial reporting, testing automated controls, and understanding what happens to the control environment when systems change.
04 / Exploration
New technology. Better questions.
What comes next
I’m interested in what AI and automation change about audit: the risks they introduce, the evidence we need and the questions we should ask.
03 / A SMALL AUDIT CHALLENGE
The work matters. So does the why.
An approach to learning, grounded in the questions an audit needs to answer.
Understand the process.What should happen, and what could go wrong?
Look for the evidence.What would show that the control actually worked?
Explain the conclusion.Connect what you tested with what you can reasonably say.
23° N / A CLEARER PERSPECTIVE
Curiosity is a key control.
FIELD NOTES
THE HUMAN
SIDE OF AUDIT01 / ∞
✓Ask better questions
✓Understand what can go wrong
✓Keep learning
a little clarity goes a long way.
✳
+
a work in curiosity
A small desk. Some big questions.
Psst… try the key.
04 / AREAS OF EXPERIENCE
Trust, in the details.
01
IT application controls
Automated and reconciliation controls, walkthroughs, testing approaches, and audit evidence.
02
SOX & risk assessment
Top down risk assessments and the role of technology in financial reporting.
03
Technology change
Application migration governance and control continuity through system change.
04
AI & the control environment
A growing focus on AI governance, automation, and their implications for assurance.
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05 / BEYOND AUDIT
A reader first. Curious about almost everything.
Books, poetry and conversations that change my mind keep me curious. I also care about social work and finding ways to be useful beyond my day job.
Mentoring gives me a way to share what I’ve learned with students and people starting their careers. Sometimes it helps just to talk a question through with someone who has been there.