Recruiter's Glossary

Examples: Audit Trail • Control Risk • CAAT

Control Testing

Term from Auditing industry explained for recruiters

Control Testing is a key part of auditing where professionals check if a company's internal rules and safety measures are working properly. Think of it like doing a safety inspection of a building - auditors examine different processes to make sure everything is running as it should. This includes checking things like who can approve payments, how financial records are kept, and whether company policies are being followed. This type of work is essential for preventing mistakes and fraud, and it helps companies stay in line with laws and regulations. You might also hear it called "Internal Controls Testing," "Compliance Testing," or "Controls Assessment."

Examples in Resumes

Conducted Control Testing for Fortune 500 client's financial reporting processes

Led team of 5 auditors in annual Control Testing and compliance reviews

Performed Controls Testing and Control Assessment for SOX compliance

Developed Internal Control Testing procedures for new accounting software implementation

Typical job title: "Control Testers"

Also try searching for:

Internal Auditor Control Specialist Compliance Auditor Risk Assurance Specialist Controls Analyst Internal Controls Specialist Audit Associate

Where to Find Control Testers

Professional Associations

• Institute of Internal Auditors (IIA)
• ISACA
• Association of Certified Fraud Examiners

Online Communities

Job Boards

Example Interview Questions

Senior Level Questions

Q: How would you design a control testing program for a company that's preparing for their first SOX audit?

Expected Answer: A senior professional should explain how they would identify key business processes, assess risks, design appropriate tests, and create documentation standards. They should mention involving stakeholders and training team members.

Q: Tell me about a time when you identified significant control weaknesses. How did you handle it?

Expected Answer: Look for answers showing experience in diplomatically handling sensitive findings, developing practical recommendations, and working with management to implement solutions.

Mid Level Questions

Q: What different types of control tests have you performed, and how do you decide which to use?

Expected Answer: Should demonstrate knowledge of inquiry, observation, documentation review, and re-performance methods, explaining when each is most appropriate based on the control being tested.

Q: How do you document your control testing work and findings?

Expected Answer: Should explain clear documentation practices including test objectives, methodology, sample selection, results, and conclusions in a way that others can understand and review.

Junior Level Questions

Q: What is the difference between a preventive and detective control?

Expected Answer: Should explain that preventive controls stop problems before they happen (like requiring approval before purchases), while detective controls find issues after they occur (like monthly review of expenses).

Q: How do you select a sample for testing?

Expected Answer: Should demonstrate basic understanding of sampling methods, sample sizes, and how to ensure samples are representative of the population being tested.