DAY 5 OF 100 AUDIT LESSONS · Risk & Controls
A Control Must Work, Not Just Exist
A beautifully written control means little if nobody performs it or evidence cannot show that it operated.
Why this matters
Assess both control design and actual operation.
Take it into your next audit
Do not treat this lesson as theory. Connect it to the process objective, the risk, the control and the evidence available. Ask what the lesson changes about the way you plan, test, discuss or report your work.
Auditribe takeaway: Assess both control design and actual operation.
Want practical tools for your next audit?
Explore the free resources, The 360° Guide to Auditing and Steal My Checklist.
Explore Auditribe resources