Tests of Controls:
Tests of controls are audit procedures performed to evaluate the effectiveness of either the design or the operation of an internal control.
Tests of controls directed toward the design of the control focuses on evaluating whether the control is suitably designed to prevent material weaknesses.
Tests of controls directed toward the operation of the control focuses on assessing how the control was applied, the consistency with which it was applied, and who applied it.
In addition to inquiring with appropriate personnel and observation of the application of the control, an IT auditor’s main focus when testing the controls is to do a re-performance of the application of the control themselves.
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