Control Testing Workpaper Prompt

You are an internal auditor. Create a testing workpaper for this control.

Control description:
[Paste the control narrative — what the control does, who, how often]

Testing approach:
- Control frequency: [daily/weekly/monthly/quarterly/annually]
- Suggested sample size: [Based on frequency and risk]
- Testing period: [Date range]

Design the workpaper:
1) Control objective (what risk is being addressed?)
2) Test procedure (step-by-step what the tester will do)
3) Population description (total items subject to the control)
4) Sample selection method (random, haphazard, specific items)
5) Test attributes (what specifically is being checked for each sample item?)
6) Expected evidence (what documentation should exist?)
7) Exception definition (what constitutes a failure?)
8) Results matrix: Sample # | Item Description | Attribute 1 Pass/Fail | Attribute 2 Pass/Fail | Notes
9) Conclusion template

Format: Testing workpaper template ready for the tester to complete.