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
Tool
Control Test Method Selector
Choose the strongest practical test method — inquiry, inspection, observation, reperformance or data analytics — for each control and assertion.
What you'll find inside
- Purpose and when to use the tool, with a five-step method
- Core inputs: control objective, manual/automated/IT-dependent type, frequency, evidence generated, population size, risk level, ability to reperform and data availability
- A method comparison matrix rating each method’s best use, strength, key limitation and score
- A one-page working sheet to complete during planning or fieldwork, including a preferred and a secondary corroborating method
- A worked example: testing manager approval of employee travel expense claims
- Five quick-reference reminders, including why inquiry alone rarely proves a control
Best for
- Auditors building the audit work program
- Testing both manual and automated controls
- Situations where evidence quality is uncertain
Resource information
- Format:
- Pages:
- 6
- Price:
- Free
- Registration:
- Not required
© Salih Ahmed Islam
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