IT Examiner School eBook May 2025

Internal Use Only

InTREx Control Testing

Control Tests • Core Modules identify potential control tests • Control tests are marked with • Use discretion in determining which tests to perform • Not all control tests need to be performed, and conversely, examiners can do own control tests

Internal Use Only

InTREx Control Testing

Control Tests • If a control test was performed, the results should be noted in the comments to that procedure • May leverage control testing performed by internal and external auditors • Sufficient testing should be performed to validate the effectiveness of controls