Control Testing via Audit Engagement

[IshuGoyal]

Why do we have Control testing done via audit engagements/ test plans in ServiceNow and not independently via Controls application. Why should 3rd line (Audit) be involved in control testing at all? Appreciate your thoughts/ inputs on this.

[Tanushree Maiti]

Hi @IshuGoyal 

control tests is referenced in Audit Workspace as auditors rely on these tests and their results as key evidence during an audit. In many cases, audits build on existing control testing rather than starting from scratch.

Audit managers can create control tests that run periodically and provide documented evidence of whether the associated control is operating correctly.

In simple terms: Audit Workspace is where auditors review and leverage those results

Refer:

https://www.servicenow.com/docs/r/washingtondc/governance-risk-compliance/audit-management/t_CreateC...

https://www.inry.com/insights/five-ways-to-automate-control-testing-with-servicenow