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Auditors may test security controls and automated controls via reperformance Security controls testing may differentiate between the permissions granted certain access cards, such as at a server room door Automated controls can be tested by granting an auditor access to an application for the purposes of testing its controls Examples include: Attempting to set a password that is noncompliant with policies Confirming VPN authorization is required and no guest account is enabled
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Reperformance can be used to perform substantive testing as well
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The audit workpapers should include a description of the reperformance test Workpapers for a reperformance test may then resemble other forms of testing, such as observation (VPN example) or sample testing (transaction records example)
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Control Existence Failures
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One possible result of testing is that a control being tested is not implemented This is often discovered during initial discussions with control owners or during a procedure walkthrough This can occur for several reasons: Documentation of controls has not been updated for new procedures Effective controls may exist, but they are not included in testing programs Changes in personnel resulted in a lack of ownership of the control process Controls were documented as to be implemented , or implementation was not successful When controls are found not to exist, they should be quickly brought to the client s attention If it is possible (or prudent), validate the absence with a control manager before elevating the issue to the primary contact A control manager may be able to clear up the confusion and prevent embarrassment
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Perform Testing of Control Operating Effectiveness
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Tests of control effectiveness confirm that the performance of a control activity has been successful Audits most often test control effectiveness over a defined period In order to test for successful operation, evidence needs to indicate that a control repeatedly occurs correctly or appears to occur without interruption
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Appendix A: Conducting a Professional Audit
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There are several methods of testing operating effectiveness, including inspection, reperformance, sample testing, and automated testing methods (not to be confused with automated controls) This appendix does not intend to reflect on all the ways of testing, but hopes to provide some context and perspective on how certain test methods are applied
Testing Effectiveness by Inspection
Inspection can be used as a test of effectiveness as well as existence Inspection can reveal that evidence indicates continued operation of a control activity To test for control effectiveness, inspection is often used to review system log files or similar reports Some examples of how inspection methods are employed effectively for testing of reports or log files include: Confirming log entries were captured without interruption Reviewing changes to administrator passwords, confirming they are periodically changed in accordance with policy Changes to key settings, confirming that logs were not turned off and that settings were not changed at times during the testing period Inspection may be employed as a method within sample testing as well Testing may produce documents that are then tested by inspection NOTE Gathering log file information for testing can be a challenge, as they can be quite large and reviewing them can take special tools A client may need to assist an auditor in interpreting the files If filtering is performed on a file before an auditor s inspection, it is best if the auditor observes the filtering operation and documents her observations Some log files are overwritten, limiting the availability of evidence
Testing Effectiveness by Reperformance
Effectiveness testing using reperformance can involve an auditor reproducing control activities performed by clients This method can allow an auditor to confirm that controls have been operating correctly because they can re-create the control activity themselves Reperformance can involve recomputing figures or confirming the reported values from source data Some examples of testing by reperformance include: The control owner performs a reconciliation on reports provided by two different systems and initials the documents before processing To test that the reconciliation was performed correctly, an auditor reviews whether the figures match on a sample of initialed documents A billing application generates reports on hours worked by querying a database of hours worked on each project An auditor seeks to validate report totals are accurate, so she gathers the source, imports it into a database, and queries the source data to see if she can reproduce the values produced by the billing application
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