Test a control and raise a finding

Step by step

1. Open the assessment Control Owner

   The Control Owner selects the current testing record and its scoped business unit.

   • Establish test context
   • Updates Assessments 2

2. Identify the control Control Owner

   The test line points to the control being examined and records its code.

   • Link the test to a control
   • Updates Controls 2, Assessment tests 2

3. Perform the test Control Owner

   The owner records the test date, sample size, exception count and evidence reference.

   • Record sample and evidence
   • Updates Assessment tests 2

4. Choose the result Control Owner

   The owner marks the line pending, passed, failed or inconclusive according to the evidence.

   • Record the test outcome
   • Updates Assessment tests 2

5. Raise a finding Control Owner

   A failed result can lead to a finding with severity and a description tied to the control.

   • Describe the issue and severity
   • Updates Findings 2

6. Hand off for action Control Owner

   The team assigns corrective work against the finding.

   • Assign follow-up work
   • Updates Corrective actions 2, Findings 2

Control Owner

Records the test and finding; Independent Assurance Reviewer examines the evidence; Auditor reads the final test history.