What is Internal Controls Testing?

Internal Controls Testing Definition

Internal controls testing validates design and operating effectiveness by reviewing evidence, performing walkthroughs, and analyzing control outcomes. In TPRM, testing confirms that vendor controls meet expectations and remain functional throughout the contract lifecycle.

FAQs

Why test controls regularly?

Controls can degrade or fall out of alignment.

Is testing required for audits?

Yes, auditors rely on testing results.

Do vendors provide testing evidence?

Mature vendors supply documented control test results.