Effective Techniques for Control Testing

Time-tested Techniques for Effective Control Testing” will be facilitated by Ann M. Butera, CRP and President of The Whole Person Project, Inc., an organizational development consulting firm that specializes in internal audit and risk management.

Upon completion of this interactive session, participants will be able to:

  • Understand and use the Critical Linkage™, a COSO-based, four-step thought process, when performing audits
  • Differentiate between controls and ordinary processes
  • Identify, evaluate, and document controls using a consistent approach
  • Differentiate control environmental elements, control activities, and monitoring to more easily identify key and test-worthy controls
  • Describe the attributes of an effective control design
  • Use a consistent approach to evaluate control design adequacy and determine which controls should be tested, and whether to place complete, partial or no reliance on them during an audit

Contact us to find out how to bring this program to your organization [email protected]