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Under normal circumstances, before you buy a commodity in a market, you always look to evaluate the available options and pick the best quality around. However, some items might look good from the outside and bad in the inside, thus it is important to carry out the test by following the right procedures for quality assurance. The same applies to business organizations and institutions. This paper highlights the relationship between testing technical controls and an auditing program.
Test controls are internal examinations that are meant to confirm whether there is the effective management of an organization. It is basically meant to provide an oversight to an organizational security information system (Herzig et al.., 2013). Test controls are therefore carried out in relation to the international standards on auditing. It requires that the auditor know and understand well the type of business and its internal control including how finances are being controlled in the premises. This can only be done by first carrying out risk assessments.