ITAC Testing Matrix
Control testing matrix for application-level automated controls.
ITAC testing covers five control types used to support financial reporting integrity:
- Input Controls: Validate data entry quality and completeness.
- Processing Controls: Ensure business logic and calculations execute correctly.
- Output Controls: Confirm generated outputs are complete and distributed appropriately.
- Interface Controls: Validate completeness and accuracy of system-to-system transfers.
- Application Access Controls: Restrict transactions and approvals based on role and authority.
ITAC reliance requires effective underlying ITGCs. Run ITGC testing first.
| Control ID | Type | Application | Test Procedure | Last Result | Risk Rating | Action |
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