HOPEX Aquila EN

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

Responding to Questionnaires

Managing Time and Expenses

Managing Expenses

Entering Vacations

Completing a Time Sheet

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

Procedures described here apply to the “Internal Controller” profile only.

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.