Kontrollitestuksia
Kontrollitestauksia, known in English as control testing, refers to a process of verifying that internal controls within an organization are functioning as intended. These tests are a critical component of many risk management and compliance frameworks. The primary objective of control testing is to provide reasonable assurance that controls are effective in preventing or detecting errors, fraud, or non-compliance with policies and regulations.
The scope of control testing can vary widely, encompassing financial controls, operational controls, IT controls, and
Control testing is often performed by internal audit departments, compliance officers, or external auditors. The frequency