The Test of Control and Substantive Test document emerged from the need to standardize audit procedures and ensure comprehensive evaluation of both control effectiveness and transaction accuracy. Used extensively in U.S. audit practices, this document type is particularly important following the implementation of Sarbanes-Oxley Act and enhanced regulatory scrutiny. It provides a structured approach to documenting test objectives, procedures, results, and conclusions, serving as crucial evidence for internal and external audit purposes. The document is essential for demonstrating compliance with U.S. auditing standards and regulatory requirements.
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1. Test Objective: Clear statement of the control testing purpose and scope
2. Control Description: Detailed description of the control being tested, including frequency, owner, and control type
3. Testing Methodology: Explanation of testing approach, procedures, and compliance with relevant standards
4. Sample Selection: Description of sampling methodology, size determination, and selection criteria
5. Test Procedures: Step-by-step procedures for conducting the test, including specific attributes to be tested
6. Results Documentation: Detailed findings, conclusions, and implications from testing procedures
1. Industry-Specific Requirements: Additional testing requirements for specific regulated industries such as healthcare, financial services, or government contractors
2. System Documentation: Technical details of IT systems involved in the control, including system configurations and access controls
3. Prior Period Results: Analysis and comparison with results from previous testing periods for tracking control effectiveness over time
1. Sample Selection Details: Detailed list of selected samples including transaction dates, amounts, and selection rationale
2. Testing Worksheets: Documentation templates and completed testing worksheets showing detailed test results
3. Evidence Index: Comprehensive list of all supporting documentation gathered during testing
4. Exception Log: Detailed log of all exceptions noted during testing, including root cause analysis
5. Control Matrix: Matrix showing relationship between identified risks and corresponding controls
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