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Governance, Risk, Audit & Privacy · Intermediate

Control Testing

Evaluating whether controls are designed and operating effectively through inquiry, inspection, observation, and reperformance.

Definition

Control testing may be performed by internal audit, second-line functions, or external assessors. Tests are planned based on risk, frequency of the control, and reliance needed. Results are recorded as pass or exceptions and may raise issues.

Example

The compliance team tests quarterly that privileged access reviews were completed and acted on.

Exam tip

Test frequency and sample size depend on how often the control operates.

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