Objectives and Control Testing What Control Procedures Address the Compliance Requirement (reference/link to documentation or where the testing was performed): Basis for the control (reports, resources, etc. providing information needed to understand requirements and prevent or identify and correct errors): Control Procedure (description of how auditee uses the to prevent, or identify and correct or “Basis” detect errors): Person(s) responsible for performing the control procedure (title): Description of evidence documenting the control was applied (i.e. sampling unit):
Objectives and Control Testing What Control Procedures Address the Compliance Requirement (reference/link to documentation or where the testing was performed): Basis for the control (reports, resources, etc. providing information needed to understand requirements and prevent or identify and correct errors): Control Procedure (description of how auditee uses the “Basis” to prevent, or identify and correct or detect errors): Person(s) responsible for performing the control procedure (title): Description of evidence documenting the control was applied (i.e. sampling unit):