Traduction de «test des contrôles internes » (Français → Anglais) :

.when the auditor's risk assessment includes an expectation of the operating effectiveness of controls, sufficient appropriate audit evidence will be obtained through tests of controls to support the assessment, but the scope of the auditor's review of internal control will be insufficient to express an opinion as to the effectiveness or efficiency of the entity's controls.

So instead of merely having an audit that infers some attention to control but doesn't explicitly make any comments about control, what our policy on internal control is going to require is a very explicit statement by management, in the statement of management responsibility, about the state of internal control.

be vigilant in its observance of Article 61(2) of the Cotonou Agreement and, in coordination with the other donors, carry out more thorough appraisal of the direction taken by public finance management in the beneficiary countries and monitor the progress of the reforms that are intended to improve it; incorporate into its Methodological Guide the relevant instructions issued since March 2002 on the programming and implementation of budgetary support for third countries, and make the necessary improvements; make use of performance indicators that genuinely encourage beneficiary countries to press ahead with their reforms and that focus ...[+++] more closely on results that reflect improvements in management; do everything within its power to complete the public financial management performance measurement framework being developed within the framework of PEFA and improve coordination between donors by taking account of the results that will be available at the end of the testing stage and of the Court's suggestions, especially the proposal concerning tests of controls; strengthen coordination between donors' local representatives as regards the production of assessments, evaluations and audits, the implementation of institutional support and the use of conditions and performance indicators; systematically structure relations with the authorities in the beneficiary States and take them beyond the government level to include parliaments and supreme audit institutions, whose powers must be strengthened to enable them to undertake the reforms that concern them and to audit those that are a matter for the executive branch".

Audit committees help to ensure high quality financial reporting and statutory audit as well as well functioning, effective internal control including internal audit practices.

Another important corporate governance issue is the responsibility for and quality of a company's internal control system including the internal audit function.

When the third test is done, even if we see that the control test went well, the technician is not able to determine what went wrong.