Create a simple risk-to-control-to-evidence chain for one audit area.
The move: make the logic visible before the evidence is reviewed. Risk first Start with the thing that could go wrong: unauthorized access, incomplete revenue, inaccurate vendor data, missed approvals, or untracked remediation. The risk statement keeps the control from becoming a ritual. Control second State the control in observable terms: who performs it, how often, what population they use, what they compare, what counts as an exception, and who reviews the result. A control that cannot be observed cannot be tested cleanly. Evidence third Evidence should prove the control happened and show its outcome. A traceable evidence package includes…
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