Terminology Index
Glossary
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Control Assessments
Evaluations that test whether specific controls exist, are designed correctly, and operate effectively, providing evidence about control health. They sit between informal review and formal audit in rigor and purpose.
A control assessment examines particular controls to answer whether they are present, well-designed, and working as intended, often sampling evidence and testing operation over a period. It is a primary assurance activity, more structured than a casual review but typically more advisory than an independent audit. Its results inform remediation, risk decisions, and readiness for formal audits.
Introduced in: Audit and Assurance
Examples
- Testing whether access reviews are actually performed as the control requires.
- Assessing if a logging control is both configured and operating over time.
- Sampling evidence to judge a control's design and effectiveness.
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