Control Testing

Control testing answers a specific question about how a control operated during the assessment period. The Control Tester records the sample, exception count and result against the relevant control. An evidence reference lets the Independent Reviewer inspect the basis for that result. A label marked Pass is useful only when the supporting work can be followed.

The assessment keeps the plan and period in view while each sample carries its own line number and revision. This helps the team distinguish a corrected sample from a separate test. Supporting files belong with the assessment so that the reviewer can read the work in context and understand which control the evidence addresses.

• Sample definition. Identify the assessment and control before recording sample size or exceptions. The exception count cannot exceed the sample tested. Resolve inconsistent quantities before sending the result for a decision, including mistakes caused by mixing samples from different periods.
• Result and evidence. Use Pending while work remains unresolved and record Pass, Fail or Inconclusive according to the evidence. Every performed sample needs an inspectable evidence reference before review. An inconclusive result needs further attention even when no confirmed exception has yet been recorded.
• Supporting files. Give each attachment a useful title and evidence type. Record who uploaded it and when. Agree whether the file is Internal or Shared before making it available to the people reviewing the assessment.

Define what constitutes a tested sample and how the team counts exceptions. Explain the evidence required for each control and how a reviewer should follow a reference to the underlying material. If evidence remains in a separate repository, arrange the connection and access with its owner before the pilot review.

Agree how the Control Tester records corrections and how the AML Program Manager decides that testing is ready to submit. Keep the selected period visible during that discussion. A result from a different period needs clear handling before it can support the current assessment.

Rehearse an alert escalation test where a sampled case lacks the evidence needed to establish timely review. The Control Tester records the exception and links the available material. The Independent Reviewer checks that the exception belongs to the tested sample and that the result reflects what the evidence establishes.

Repeat the rehearsal with the evidence reference removed and with an exception count larger than the sample. Both cases require correction before review can accept the result. Then add a corrected sample revision and confirm that the reviewer can distinguish the current evidence from the earlier work. Keep the failed control result visible when corrective work begins.

• Pending Control Tests — Find samples marked Pending and prepare the evidence needed to establish their outcome.
• Active Controls — Check the control description and owner while preparing a sample.
• Assessment Review Queue — Follow the assessments that have moved from testing into independent review.

Use testing to review, then follow unresolved findings into remediation and retesting.