Skip to main content

Legal

Tax & Accounting

Trade & Supply

Risk & Fraud

News & Media

Books

Developers

Internal control

Review and Modify Test Plans

The
Review and Modify Test Plans
 section of
Internal Control
 presents test procedures for the controls that you previously indicated you plan to test.

Edit Test Procedures

There are two ways you can edit a procedure:
  • Select the procedure and then click
    Modify
     on the
    Edit
     menu.
  • Right-click the procedure and select
    Edit
     from the shortcut menu.
Using either way, the Edit Test Procedure window opens.
You can make changes to the test procedure by clicking in the
Describe the Test Procedure
 area and typing your changes. Any new text you type appears in red. You also can select or clear controls in the
Select the Related Controls
 area.
You can also edit a test procedure without selecting a menu option. On the
Test Procedures
 list, select the test procedure you want to edit. Then click the area where you want to apply the edit and type your change. Any new text you type appears in red. A flag appears at the beginning of the text to indicate that it has been modified.
To add or delete procedures, revisit your control testing decisions in previous sections. For more information, see the Add Test Procedure topic.

Generate the Test Plan

Once you review the test procedures for each area, generate the test plan (see Generate Planning Forms and Audit Programs). Test procedures can be performed and documented using the generated test plan along with Practice Aids such as CX-10.2 - Tests of Controls Sampling Planning and Evaluation Form or other control test documentation that you create. You can enter any test exceptions in the Enter Test Exceptions section.