ToolInternal Controls
Control Design Evaluation Tool
Check whether a control is designed well enough to address its risk — owner, frequency, evidence, precision and exception response — before you test it.
PDF • 6 Pages • Free
Guide
How to Test Internal Controls
A practical six-step approach to testing both control design and operating effectiveness — choosing the strongest test method and evaluating exceptions before concluding.
What you'll find inside
- Why control testing matters and the outcome to aim for
- A six-step approach from defining the risk and expected outcome to evaluating exceptions
- How to choose between inspection, observation, reperformance and analytics, and how much to test
- An auditor prompt and a quality check to test whether your evidence supports the conclusion
- Worked example: a weak versus stronger test of manager approval of travel claims
- Quick reference with practical reminders and a five-question mini self-check, including why a signature is not proof of meaningful review
Best for
- Internal Auditors
- Senior Internal Auditors
- Finance Auditors
- IT Auditors
- Compliance Professionals
Resource information
- Format:
- Pages:
- 6
- Price:
- Free
- Registration:
- Not required
© Salih Ahmed Islam
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