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Governance, Risk, Audit & Privacy · Foundational

Compliance Testing

Audit testing to determine whether controls are being applied in compliance with policies and procedures.

Definition

Compliance tests (tests of controls) gather evidence that controls operate as intended, such as checking that changes have approvals. Attribute sampling is typically used. Results determine how much substantive testing is needed.

Example

An auditor inspects a sample of password configurations to confirm they meet policy.

Exam tip

Compliance testing tests controls; substantive testing tests data and transactions.

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