Monitoring · The test record · Element
The sample
What was selected for testing, and how.
The part
What it is
Selection should be random or risk-targeted, and stated as which. A sample chosen by the control owner tests nothing.
Sample size should be proportionate; a handful of items is adequate for most controls and a great deal better than none.
The smallest level
The attributes it carries
Each attribute is one of the framework’s shared types. What a date is, and how it is written, is defined once for the whole model — the note here says what it means in this particular place.
The other elements in the test record
The method
What was actually done to test the control.
LearnThe result
What was found, per item and overall.
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