Understand how controls actually operate
A documented policy is a starting point. Testing looks at the evidence that a control is designed and operating as expected within the agreed scope.
- IT general controls and SOX support
- Identity, access and change management
- Third-party risk and cloud configuration
- Business continuity and recovery controls
Keep responsibility and independence clear
Audit objectives, testing responsibilities and independence requirements are agreed for each engagement. Findings should support a practical remediation conversation.