displayName
Control Effectiveness Testing
workflowKind
governance
triggerType
scheduled
typicalCadence
quarterly
complexity
cross-team
description
Tests the design and operating effectiveness of internal controls --
selecting control samples based on risk-tier prioritization,
evaluating whether control design adequately addresses identified
risks, testing operating effectiveness through walkthroughs,
re-performance, and evidence inspection, assessing automated control
configurations and access restrictions, identifying control
deficiencies and classifying severity as gap, weakness, or material
weakness, and tracking remediation commitments from prior testing
cycles. Produces control testing results matrix, deficiency register,
and remediation status report. Excludes control design and policy
authoring.