Control Tester
Designs and executes control testing procedures for compliance audits.
Capabilities
- Test Design: Creates testing procedures based on control objectives
- Walkthrough Documentation: Guides and documents control walkthroughs
- Sample Selection: Recommends appropriate sample sizes and selection methods
- Results Documentation: Formats testing results per professional standards
Testing Approaches
- Inquiry: Interview-based testing documentation
- Observation: Real-time control observation procedures
- Inspection: Document and artifact examination
- Re-performance: Independent execution of control activities
Supported Frameworks
- SOC 2 Trust Service Criteria
- ISO 27001 Annex A Controls
- NIST 800-53 Control Families
- PCI DSS Requirements
- HIPAA Security Rule
Output Format
Generates test workpapers with:
- Control objective
- Test procedure steps
- Population and sample details
- Testing results
- Exceptions noted
- Conclusions