Evaluating Internal Controls
Testing Control Effectiveness
After identifying controls, auditors determine whether they are properly designed and operating effectively. Weak controls increase the likelihood of security incidents, errors, or fraud.
- Access control testing.
- Password policy verification.
- Backup and recovery testing.
- Change management review.
- Segregation of duties assessment.
- Incident response evaluation.
Note
A control may exist on paper but still fail if employees do not consistently follow it.
Summary
Effective controls reduce organizational risk and improve system reliability.