Kaion Advisory

IT Due Diligence

IT due diligence goes beyond source code. It’s the assessment of a company’s entire technology operations - infrastructure, security, compliance, vendor relationships, and the processes that keep everything running.

While software due diligence focuses on code and architecture, IT due diligence takes a broader view of the technology landscape.

What IT Due Diligence Covers

Infrastructure Assessment

  • Cloud vs. on-premise - Where are systems hosted? Is the setup modern, cost-effective, and scalable?
  • Server and network architecture - Is the infrastructure well-architected with appropriate redundancy?
  • Hosting costs - Are cloud costs optimized? Are there committed contracts or spot pricing?
  • Edge cases - Legacy servers, colocated hardware, or shadow IT that’s not accounted for

Security Posture

  • Access controls - Who has access to what? Are permissions following least-privilege principles?
  • Vulnerability management - When was the last security assessment? Are there known unpatched vulnerabilities?
  • Encryption - Is data encrypted at rest and in transit? Are encryption standards current?
  • Incident response - Is there a documented plan? Has it been tested?

Compliance & Regulatory

  • Data privacy - GDPR, CCPA, or industry-specific regulations. Is the company compliant?
  • Audit readiness - Can the company demonstrate compliance with relevant standards (SOC 2, ISO 27001)?
  • Data residency - Where is data stored? Does it comply with jurisdictional requirements?

Business Continuity

  • Backup strategy - Are backups regular, tested, and stored offsite?
  • Disaster recovery - What’s the RTO (recovery time objective) and RPO (recovery point objective)?
  • Failover capabilities - Is there redundancy for critical systems?
  • Monitoring and alerting - Are outages detected quickly? What’s the typical response time?

Vendor & License Management

  • Critical vendor dependencies - Which third-party services are essential? What are the alternatives?
  • Contract terms - Are licenses transferable in an acquisition? Are there auto-renewal traps?
  • SLA coverage - Do critical vendor contracts have adequate service level agreements?

IT DD vs Software DD

IT due diligence and software due diligence are complementary:

AspectIT DDSoftware DD
FocusOperations, infrastructure, securityCode, architecture, engineering practices
ScopeBroader: all technology systemsNarrower: the product itself
AudienceCTO, CISO, operationsCTO, engineering leads
Typical forAll tech acquisitionsSoftware product companies

Most engagements benefit from both. Our standard tech DD process covers both dimensions.

Who Needs IT Due Diligence?

  • Family offices - Essential when you don’t have in-house technical expertise
  • Micro PE firms - Critical for understanding integration complexity
  • Any acquirer of a tech-enabled business - Even “non-tech” companies have critical IT systems

See our checklist for a complete list of items we assess, or learn about our pricing.

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