Need help avoiding duplicate controls.

We are in the process of adding our frameworks, policies and regulatory documents.  Then we will parse these into citations and into control objectives.  

Of course many of the control objectives are looking for the same conditions, for example say the policy and a regulation both require that default passwords are changed.  We want to have this tested then the results of that test applied to both the policy and regulation and not have two controls for the same thing be tested twice.

Where do you tie these duplicate requirements together so those testing only get one notice to test but you can record the result in both the policy and regulatory requirement?

Is this done at the control objective level or the control level?

Thank you in advance