Control Testing Technique :

Background	§ One half of total system development effort is directly attributable to controls. § Controls include: - Data validation - File integrity - Audit trail - Back up and recovery - Documentation. - Other aspects of system related to integrity § Control is system within a system. § Control looks at the totality of the system.
Usage	§ Control is a management tool to ensure that processing is performed in accordance to what management desire or intents of management.
Objectives	§ Accurate and complete data § Authorized transactions § Maintenance of adequate audit trail of information. § Efficient, effective and economical process. § Process meeting the needs of the user.
How to Use	§ To test controls risks must be identified. § Develop risk matrix, which identifies the risks, controls; segment within application system in which control resides. § Testers should have negative approach i.e. should determine or anticipate what can go wrong in the application system.
When to use	§ Should be tested with other system tests.
Example	§ file reconciliation procedures work § Manual controls in place.