HOPEX Internal Control : Introduction : Control testing
   
Control testing
 
Preparing Tests
Creating a Test Plan
Planning Tests
Preparing Tests
Executing Tests
Consulting the Work Program
Executing Tests on Samples
Assessing Controls
Managing Time and Expenses
management of issues and action plans
Supervising Tests
Concluding Tests
Test Follow-Up
Implementing Action Plans
Test Plan Follow-Up
Reports and Dashboard
Control tests can be carried out to complement operational management reviews. These tests consist of carrying out an internal audit on controls. HOPEX Internal Control allows internal controllers to:
*execute tests on site by completing test sheets
*assess these executed tests
*assess controls in terms of design and efficiency by means of questionnaires.
*implement action plans to improve controls for which issues have been identified
*complete expense sheets and time sheets
The testing process consists of three phases: