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[null,"PROTECTED A (when completed)"]
[]
[null,null,"Type of Control Test:"]
[]
[null,null,"See OAG Audit 6052 and 6053 for further guidance on the nature and extent of testing.  Insert Tailored Procedures at the bottom of the template.  For Inquiry and observation, document the results in the tailored procedures section (Sections 1 - 6 are N/A)."]
[null,null,"Client Name:"]
[null,null,"Control reference # (Optional)"]
[]
[null,null,"1) Define the population",null,null,null,null,"3)  Determine number of items to test and select items "]
[null,null,"Nature of Control",null,null,null,null,"Refer to OAG Audit 6053 and local requirements for guidance on determining the extent of items to test.  \n"]
[null,null,"Define population",null,null,null,null,"\nEnter Number of Items to be Tested\nIf you select other than the minimum sample size, document your rationale here."]
[null,null,"Report name and date (source of population)"]
[]
[null,null,"Frequency of Control (period):",null,null,null,null,"4)  Perform Testing and Evaluate Results"]
[null,null,"Total number of items in population ",null,null,null,null,"Include detailed testing on the \"Detailed Control Testing\" tab or reference workpaper "]
[null,null,"Document control characteristics to be tested here or refer to the \"Detailed Control Testing\" tab (approval signature, initials, evidence of review, evidence of follow up action, etc.)\n",null,null,null,null,"Number of exceptions identified"]
[null,null,null,null,null,null,null,"5) Consider Expanded Testing (IF APPLICABLE)"]
[null,null,null,null,null,null,null,"Understand and evaluate the nature and cause of the exception(s) identified and determine whether testing can be expanded.  "]
[null,null,"2) Define Exceptions",null,null,null,null,"\nAdditional Sample Size\n"]
[null,null,"Define conditions that would represent a departure from adequate performance of the control. \n\n\n\nTypically no exceptions are tolerated for control testing.  If the acceptable exception rate > 0, you should document the number of exceptions tolerated and the rationale.",null,null,null,null,"Document results of expanded testing"]
[null,null,null,null,null,null,null,"6) Control deficiencies/weaknesses"]
[null,null,null,null,null,null,null,"Are exceptions considered control deficiencies/weaknesses (CD/W) \n(Update the exception(s) in the audit working paper software) "]
[]
[null,"Tailored Procedures: (Insert Tailored Procedures here).  For Inquiry and observation, document the results in this section (Sections 1 - 6 are N/A.).\n"]

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[null,"PROTECTED A (when completed)"]
[]
[null,null,"Testing Detail"]
[null,null,"No.","Sample Detail","Test Attribute 1 ","Test Attribute 2","Test Attribute 3","Test Attribute 4","Comments/Notes"]
[]
[null,null,1]
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[null,null,55]
[null,null,56]
[null,null,57]
[null,null,58]
[null,null,59]
[null,null,60]

{"sheet":"SecurityLabel","index":2,"n_rows":10,"n_cols":1,"rows_kept":10,"cut":false,"hidden":true,"merged":[]}
["UNCLASSIFIED"]
["NON CLASSIFIÉ"]
["PROTECTED A"]
["PROTÉGÉ A"]
["PROTECTED B"]
["PROTÉGÉ B"]
["PROTECTED A (when completed)"]
["PROTÉGÉ A (lorsque complété)"]
["PROTECTED B (when completed)"]
["PROTÉGÉ B (lorsque complété)"]

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["Range Name",null,"Frequency",null,"YesNo",null,"YesNoNA"]
[]
["List Choices"]
[null,null,"Multiple times a day",null,"Yes",null,"Yes"]
[null,null,"Daily",null,"No",null,"No"]
[null,null,"Weekly",null,null,null,"N/A"]
[null,null,"Monthly"]
[null,null,"Quarterly"]
[null,null,"Annually"]
[null,null,"Other"]