Workflow

1. Identify Controls to Test

Based on the control area, identify the key controls. Present the control matrix:

Control types:

• Automated: System-enforced controls with no manual intervention
• Manual: Controls performed by personnel with judgment
• IT-dependent manual: Manual controls that rely on system-generated data

Assertions (CEAVOP):

• Completeness — All transactions are recorded
• Existence/Occurrence — Transactions actually occurred
• Accuracy — Amounts are correctly recorded
• Valuation — Assets/liabilities are properly valued
• Obligations/Rights — Entity has rights to assets, obligations for liabilities
• Presentation/Disclosure — Properly classified and disclosed

2. Determine Sample Size

Calculate sample sizes based on control frequency and risk:

Adjust for:

• Risk level: Higher risk controls require larger samples
• Prior year results: Controls with prior deficiencies need larger samples
• Reliance: Controls relied upon by external auditors may need larger samples

3. Generate Sample Selection

Select samples from the population using the appropriate method:

Random selection (default for transaction-level controls):

• Generate random numbers to select specific items from the population
• Ensure coverage across the full period

Systematic selection (for periodic controls):

• Select items at fixed intervals with a random start point
• Ensure representation across all sub-periods

Targeted selection (supplement to random, for risk-based testing):

• Select items with specific risk characteristics (high dollar, unusual, period-end)
• Document rationale for targeted selections

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