Why is Compliance testing of control important during audit exercise?

Compliance test of control is performed to measure the likelihood of errors occurring and going undetected and to reduce the amount of substantive testing during audit exercise.

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Audit Procedures

To ensure that adequate internal controls exist to protect the business’s assets and  resources,  the  organisation  should  carry  out  a  risk  assessment.This  would involve identifying the threats to the systems, the vulnerability of system components and likely impact of an incident occurring.  Then he should identify counter-measures to reduce the level of exposure to an acceptable level.  To do this, he must balance the risks  identified  with  the  cost  of  implementing  controls.

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