Hi!

As you may know, one of my goals as a professional is to inspire people to innovate, thus helping to develop their knowledge, improving their skills.

For this, one of the ways I use is the creation of specialist figures, like the one above.

• When we are carrying out an evaluation of the process and the internal control system, whether by the internal controls area, or by the internal audit, it is very important that the definition of the procedures and techniques used are aligned with the nature of the evaluation, whether it is an evaluation performance, compliance, and/or accounting.

• The choice of which test to apply in gathering the evidence needed to issue an opinion must also take into account the scope and object of what is being evaluated.

• In this figure, the three types of existing tests and the attributes for their applicability are described, according to my understanding.

• You will usually find substantive and compliance tests in the existing bibliography, considering compliance to be the test that applies in the validation of control or else in the assessment of legal compliance.

• I segregate this test into two: control test, which is used to test the effectiveness of the control and compliance test, which is used to assess whether the activity and/or product of the process was performed in accordance with legal requirements.

I hope that this understanding and this figure is useful for your professional activities, and I am available for any doubts that may exist. Enjoy and follow us on Instagram, Linkedin, Facebook, and the TV Crossover Brazil channel on Youtube.

Be happy,

Eduardo Person Pardini