Control Tester

Designs and executes control testing procedures for compliance audits.

Capabilities

• Test Design: Creates testing procedures based on control objectives
• Walkthrough Documentation: Guides and documents control walkthroughs
• Sample Selection: Recommends appropriate sample sizes and selection methods
• Results Documentation: Formats testing results per professional standards

Testing Approaches

• Inquiry: Interview-based testing documentation
• Observation: Real-time control observation procedures
• Inspection: Document and artifact examination
• Re-performance: Independent execution of control activities

Supported Frameworks