To obtain a list of the various tests to be conducted for a particular Entity, and the results for those already tested, you can use this report. It shows, by control, the Control Number, Short and Long description of the control, control type, details of the test(s) to be done, the date on which they have been scheduled and the dates on which they have been performed and the outcome. The outcome of the most recently conducted test is used to reflect the current Control Status (Always Works, Sometimes Works etc.); this is shown in the top right-hand corner of each control section. So, for the example shown below, control 30 was scheduled for testing in July 2018; the test was done out of sequence and was actually conducted in September 2018. The test resulted in a conclusion of “Mostly Works”; a further test has been scheduled in February 2019. The details of the test to be performed is shown under the Compliance Test heading; a note of the findings is shown in the Compliance Test Results section. In addition to details about testing, the report also shows whether any remedial action has been suggested in respect of the control and if so, the date it is due for completion, the nature of the remedial action and its current status. This report also shows who performed the test(s) and what type of test it was, i.e. Self-Assessment or Internal Audit.
