About Controls

Auditors are required to gather information to assess controls, evaluate the information to assess controls at the assertion level, and design and perform audit procedures based on the assessed controls. These controls are then evaluated and conclusions are formulated. Audit helps you to easily record controls, associate them to identified risks, and indicate whether the identified risks have been addressed. Controls can be added from any Audit-specific document, including work programs and checklists.

You can choose to accumulate controls in Control Matrix documents that allow you to assess their effectiveness in mitigating. For more information see Control Matrix.