Manage Project Testing in the Project Workbench

The IIA Standards (2320 - Analysis and Evaluation) request that …."Internal team members should base conclusions and engagement results on appropriate analysis and evaluations."

Project testing is conducted by the project team to determine if key business controls are operating effectively and efficiently. Project testing may include observation, inquiry, inspection etc. and will vary in frequency and sample size. The goal of control testing is to report exceptions that constitute deficiencies and other appropriate observations that add value to the project process. Within the IA Portal, testing can be completed via the project RCM or ad hoc by creating a testing activity using the testing details work paper type.

Testing via the RCM allows you to document individual tests and link a test to one or more controls, risks or objectives. Ad hoc tests are created by utilizing the testing details work paper type as an activity in the project. Ad hoc tests provide expediency and do not utilize the RCM. These tests are viewable via a test list; however, the tests are not linked to controls, risks or objectives.

Tests can not be created if the project or the work paper is locked for review.

Following are the technical considerations designed for Project Tests:

• New project test detail records that contain all data from their corresponding Entity-based RCM test detail record will be created for each current project test detail eval record that a client has.

  Note: The current project eval records that correspond to these objects will be preserved in a separate record.

• Project tests copied from the core tests will be created with parent project scope and not under the work paper. This ensures that the test is actually copied when no RCM work paper is present or when there is more than one RCM work paper.
• Project tests may only be linked to the copied controls or to the controls created in the project RCM work paper.