Honest answers to the questions directors, trustees, PE houses and advisers raise about independent assurance over Microsoft 365 configuration.
When identity, access and data lived on local servers managed by an onsite team, configuration was a local operational concern. That is no longer the reality. Microsoft 365 now centralises these functions on a single platform where a misconfiguration can affect the entire organisation. That makes it a governance concern, not an IT task. Delivery remains with IT. Understanding exposure, and evidencing oversight, sits at board level.
Most organisations, from boards through management to IT teams, have never had to govern Microsoft 365 configuration or evidence how it is controlled. They have no framework for it and have never been asked to evidence it, until an insurer, auditor or regulator raises the question. Better questions help, but they rely on assumptions about how exposure behaves in practice. In complex, interconnected environments, no single function has a complete view. Independent assurance exists for precisely this situation, when the board needs evidence it is not equipped to produce itself.
Internal audit has a broad remit and limited capacity. It cannot sit permanently inside every critical dependency. What often sits between management reporting and periodic audit is a gap: focused, repeatable visibility into how a specific environment is configured and how that configuration shapes risk over time. InquilionGRC fills that gap.
Your managed service provider operates the environment. That is their role and it is a legitimate one. Operational delivery and independent assurance are structurally different functions. The people responsible for running a system cannot independently assure it, for the same reason your finance team does not audit its own accounts. InquilionGRC provides the board with independent evidence on a system that others deliver.
No. Security assessments examine vulnerabilities and exploitability. Penetration testing examines whether defences can be breached. The assessment addresses a different question: whether Microsoft 365, as a core business system, is configured and governed in line with board accountability and risk appetite, and whether that position can be evidenced over time. These are complementary, not competing.
Usually nothing, until something happens. The risk is not that an incident occurs, but that the organisation is surprised by how it unfolds. Without independent assurance, the board has no evidence that configuration was being governed. That gap becomes visible at precisely the moment it matters most, when an insurer, regulator or auditor asks what the board knew and when.
Exactly where it already sits. Management remains responsible for delivery and operation. The board remains responsible for oversight. Assurance does not transfer accountability. It provides the evidence to support it.
For most organisations it is where identity, access and information converge. When a single platform underpins authentication, collaboration and data handling, its configuration determines whether failures stay local or spread. Governance is most effective when scope is explicit rather than abstract.
The assessment covers Microsoft 365 configuration. Where an organisation uses external tools for antivirus, patch management, device management or other controls, those tools sit outside the scope of the assessment. This is made explicit in every report. The board is told clearly what has been assessed, what has not and where residual risk may sit as a result.
This is not a limitation. It is a governance-relevant boundary, and it highlights a strategic question for the board: whether operational technology decisions made outside Microsoft 365 are creating governance blind spots that need to be addressed through other means. The boundaries are surfaced so the board can make informed decisions, rather than assuming everything is covered.
Not more dashboards or operational detail. A clear, scoped view of how the Microsoft 365 environment is configured, what that implies for exposure and whether that position is stable or drifting, presented in governance terms rather than technical ones. The board reviews it, challenges management on findings and tracks remediation over time.
Every engagement begins with a defined assessment that establishes the governance baseline. From there, organisations can choose to maintain standing assurance, ongoing independent oversight aligned to board cadence or use the assessment at specific governance events. The important point is repeatability, not frequency. The baseline assessment is always required first.
No. Every report is designed to be read by a director, trustee, insurer or auditor with no technical background. Findings are framed as governance positions, not configuration details. Actions are framed as what the board should ask management to do, never how to configure anything technically.
InquilionGRC does not deliver, implement, configure, manage or remediate anything within a client's Microsoft 365 environment. There is no commercial relationship between the assurance work and any delivery or advisory engagement. Independence is structural. It is maintained by complete separation from delivery, not by policy alone.
Governance posture across sixteen governance domains: fourteen covering the Microsoft 365 surface and two further Azure domains where they are in scope. The full index is on the Approach page.
The assessment covers core configuration and extends to areas that are rarely visible at board level, including how third-party applications access organisational data, how information is shared beyond the tenant boundary, how retention and records management obligations are met and where organisational data physically resides. All assessment activity is read-only and non-invasive. The output is a governance report written for the boardroom, not the server room. Domains and checks evolve with the platform and the regulatory landscape; every report states exactly what was assessed.
Two things, both created by your own administrators and both read-only: an app registration for automated evidence collection, authenticated by certificate, and a Global Reader account for the checks that require portal access. Neither can change anything in your environment, and you can revoke both at any moment. Access governance is one of the things we assess, so ours is built to be the best-governed access in your tenant: least privilege, named owner, documented purpose.
It complements rather than replaces traditional tech DD. Technology due diligence typically examines architecture, scalability, technical debt and team capability. InquilionGRC focuses specifically on Microsoft 365 configuration governance: whether the controls are in place, whether they are evidenced and whether the board can demonstrate oversight. Most tech DD firms do not assess M365 configuration at governance level. The two outputs serve different purposes and sit alongside each other in an investment committee pack.
Yes. Every assessment uses the same sixteen governance domains, the same methodology and the same reporting format. This produces comparable governance positions across a portfolio regardless of company size, sector or Microsoft 365 licence tier. An investment committee can review RAG positions across all holdings in a single view.
The transaction assurance assessment carries forward as the governance baseline for the portfolio company. If the company moves to a governance assurance programme, the baseline is already established. No duplicated work, no repeated assessment, no additional cost for the foundation. The first standing assurance cycle measures progress against the transaction assessment findings.
Tech DD and governance assurance answer different questions. Tech DD tells the investment committee what the technology estate looks like. Governance assurance tells the investment committee whether the board can evidence oversight of how that estate is configured. One is about what exists. The other is about whether anyone is governing it. After completion, tech DD is finished. Governance assurance can continue as standing oversight.
That is a decision for the commissioning party. The assessment requires read-only access to the Microsoft 365 tenant, which means someone at the target company will need to provision access. How that is positioned is a commercial decision for the deal team. In post-acquisition contexts, the assessment is typically commissioned openly as part of portfolio governance.
For PE houses it is a one-off engagement. One target, one assessment, one engagement, one cost. There is no subscription, no retainer and no ongoing commitment. If the portfolio company subsequently wants standing governance oversight, the assessment carries forward as the baseline. That is a separate decision, made by the portfolio company board, at a later date.
You never know. We would be interested to talk.
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