Controls & evidence

Control test

A check that a control operated as designed, producing a pass, fail or exception with evidence.

Overview

Tests can be automated against live data or performed manually by sampling. A clear pass condition is what makes a control testable.

It connects most directly to Control and Audit evidence.

Check the official sources below for legal scope, applicable dates and exceptions. This entry is an explanatory reference, not legal advice.

Why it matters

An untested control is an assumption.

Who it affects

Control owners and internal audit.

Where it sits

Ten linked steps connect where you operate to the proof that you complied.

  1. 01Jurisdiction
  2. 02Industry
  3. 03Activity
  4. 04Authority
  5. 05Regulation
  6. 06Requirement
  7. 07Guidance
  8. 08Control
  9. 09Evidence
  10. 10Enforcement

Connections

The terms most closely tied to Control test. Select one to open it.

This term

What to do about it

  1. 1Define the owner, frequency, data and pass condition.
  2. 2Automate the test on source data where you can.
  3. 3Capture evidence on every run, including exceptions.
  4. 4Review exceptions and failures and record the decision.
In Regulation Layer

From requirement to evidence.

Tester runs every control test on live data and schedules and catches drift before failure.

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Related terms

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