Using Audit Support safely for control testing

This guide explains how to use Audit Support as a structuring aid for control testing. It is not a substitute for review by qualified professionals.

Define the objective and population

Describe the process, relevant account, assertion, control ID, period, and test objective. Record how the population is complete and who provided it. State uncertainties rather than filling missing data with assumptions.

Assess design first

Use a walkthrough to trace the control from risk to evidence. Check whether the responsible person performs it at the right time and with enough information. Keep this design assessment separate from the later conclusion about operation throughout the period.

Document selection and evidence

Choose a reasoned method and record the population, interval, starting point, selection criteria, and deviations. Link every procedure to dated evidence with an identifiable performer or approver. For system-generated reports, also test completeness and accuracy of the underlying information.

Review results and boundaries

Record pass, exception, or open question for every item with a specific rationale. Do not automatically turn aggregated issues into a classification. Materiality, compensating controls, and reporting require assessment by accountable professionals.

Frequently asked questions

### Does the skill issue an audit opinion?

No. According to the provider, it supports methodology and documentation. An audit opinion or binding classification must be prepared and approved by qualified professionals.

### Can the skill work without a financial-system connector?

Yes. The guidance can use documents and spreadsheets that are provided to the workflow. Connected sources are optional, but they require authorization and data-quality review.

### Are suggested sample sizes automatically binding?

No. The approaches are guidance. Risk, population, control frequency, prior results, and applicable auditing standards must be considered.