HOPEX Internal Control : Introduction : Control testing : Executing Tests
   
Executing Tests
 
Consulting the Work Program
Executing Tests on Samples
Creating workpapers
Specifying or modifying the sample size
Generating the test sample
Defining test sheet questions
Completing the generated test sheets
Assessing test activities
Assessing Controls
Generating questionnaires
Replying to questionnaires
Managing Time and Expenses
Managing expenses
Entering vacations
Completing a Time Sheet
management of issues and action plans
Managing issues
Managing action plans
Supervising Tests
Test check reports
Time sheet follow-up reports
Test expenses reports
Concluding Tests
Test assessment reports
Generating test reports
Assessing tests
Terminating tests
Closing tests
Preparation of a test work program allows internal controllers to:
• execute tests on samples using test sheets.
*These test sheets are presented in the form of check-lists. Questions are asked for each object present in the constituted sample.
• assess controls in terms of design and efficiency by means of questionnaires.
*These are the same questionnaires as those covered in the chapter concerning assessment campaigns.