by
Imran Adwani , Head of Internal Audit , Abdulla Bin Zayed Investment Group
Testing internal control is an audit procedure to determine the operating effectiveness of client's internal control system (which directly affects the financial results).
If test of control results shows that internal control is working as intended then the auditor can reduce the substantive testing and vice-versa.
Hence, test of control is very much essential in determining the reliability of client's internal control system and the audit efforts required to complete the audit.
