Executing Tests
Having been informed of the work program, the controller can execute the test.
Preparation of a test work program allows internal controllers to:
• execute tests on samples using test sheets.
• assess controls in terms of design and efficiency by means of questionnaires.
The controller completes the work program by entering:
• workpapers
A workpaper comprises points to be checked on a given subject in the course of a test activity.
• Issues
An issue is a problem corresponding to a non-compliance or anomaly. It can be detected at assessment of controls by questionnaires or during control testing.
• Action Plans
An action plan comprises a series of actions, its objective being to reduce risks and events that have a negative impact on company activities.