Annual Audit Manual
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6059 Document controls testing
Nov-2011
In This Section
Documenting tests of control evaluation and testing procedures
Overview
This section explains:
- The documentation requirement relevant to controls testing
- The templates available to document the controls testing and results
CAS Requirement
The auditor shall include in the audit documentation the results of the audit procedures, including the conclusions where these are not otherwise clear (CAS 330.28(c)).
OAG Guidance
We use the Test of Controls template to document control evaluation and testing procedures. Documentation includes three sections:
General Information and Guidance—e.g, the relevant FSLI, coverage date, extent of the controls test and characteristics of the population.
Outcome—See guidance in OAG Audit 6057.
Assess Need for Further Evidence—The last section provides an opportunity for us to assess the need for further audit evidence. If further evidence is required, create a link to additional procedures and supporting documentation that contains additional work.
Once all fields are filled out and all procedures are performed and documented in the work paper, mark the document as prepared.