The methodology used by the system allows for identified controls to be regularly tested both by Internal Audit and, if required, by the Business Unit Heads (Self-Assessment). The results of this testing very seldom show a black and white situation with controls either fully effective or not working; what tends to happen is that controls show a reduced level of effectiveness. To cater for this, the system allows the tester to rate a control as either always working, mostly working, sometimes working or never working. This graph shows the number of controls falling into each of these categories as well as the number of controls that have not yet been tested.
If you position the cursor over a particular bar, the system displays the number of items in the relevant category; If you want a printed report of controls within a particular category, simply position the cursor on the bar relating to the category and double click. A report will be generated in a separate screen:
