Assessment to independent review

Step by step

1. Scope assessment Control Owner

   Control Owner records the organization, counterparty, period and subject before planning tests.

   • Define scope
   • Updates Assessments, Organizations, Business units

2. Plan testing Control Owner

   Control Owner selects controls and sets the planned test count for the period.

   • Set testing scope
   • Updates Assessments, Controls

3. Record test results Control Owner

   Control Owner records each result and evidence reference against the assessment.

   • Keep result evidence
   • Updates Assessment tests, Record attachments

4. Resolve findings Control Owner

   Control Owner tracks any deficiency and corrective action; the reviewer considers retest evidence.

   • Explain exceptions
   • Updates Findings, Corrective actions, Retests

5. Independent review Independent Assurance Reviewer

   Independent Assurance Reviewer records an approve, reject or return decision against the source revision.

   • Record decision and reason
   • Updates Review decisions, Assessments
   ApprovalA person approves before the work moves on.

Control Owner

Prepares records; Independent Assurance Reviewer decides and reconciles evidence; Auditor reads the authorized history; App Administrator maintains organization access.