{"description":"Runs on the existing control item. Test a defined interim-period population using a documented sampling and attribute plan, then record exceptions and a bounded conclusion. Deliver the reviewed result and open actions to the responsible register owner and the named companion procedure.","edges":[{"id":"e-population-validate-interim-conclusion","source":"population-validate","target":"interim-conclusion"}],"isPublic":true,"itemTypeSlug":"control","metadata":{"capabilities":["control-interim-operating-effectiveness"],"controlVerbs":{"UC-AUDIT-21":"tests"},"controls":["UC-AUDIT-21"],"department":"internal-audit","domains":["sox"],"kind":"control-interim-operating-effectiveness","library":{"aliases":[{"source":"studio-seed","sourceTemplateId":"coworkcanvas:template:control-interim-operating-effectiveness"}],"canonicalUrl":"https://workflow-library.com/all/?w=sox-control-interim-testing-record","contentDigest":"sha256:cb4c34235cdea8a9a40278dfe2430ef89c9e9a0ba0f2f90559e966b70cd69962","prerequisites":{"anchorItemType":{"slug":"control"},"evidenceDestinations":[{"description":"Restricted native step results, attached documents, durable item fields and native approvals.","id":"review-evidence"}],"handoffs":[{"direction":"output","name":"Reviewed register result and open actions","sourceTemplateId":"workflow-library:sox-interim-operating-effectiveness-testing"}],"roles":[{"contribution":"expertise","description":"Test supervisor independent of the operator. Validate the population and select the sample.","id":"reviewer-1","nodeIds":["population-validate"]},{"contribution":"approval","description":"Independent audit reviewer. Approve interim test conclusion.","id":"reviewer-2","nodeIds":["interim-conclusion"]}],"status":"declared"},"provenance":[{"source":"brain/scripts/studio-seed","sourceTemplateId":"coworkcanvas:template:control-interim-operating-effectiveness"}],"releaseId":"sha256:cb4c34235cdea8a9a40278dfe2430ef89c9e9a0ba0f2f90559e966b70cd69962","schemaVersion":1,"sourceTemplateId":"workflow-library:sox-control-interim-testing-record"},"lineOfDefense":"assure","mappingStatus":"mapped","risks":[],"slug":"sox-control-interim-testing-record","source":"coworkcanvas-gallery","standards":[],"teams":["internal-audit"]},"name":"Control Interim Testing Record","nodes":[{"data":{"instructions":"**Objective**\nValidate the population and select the sample. The reviewer decides from the complete package described below.\n\n**Inputs**\n1. Review the current control design, walkthrough, population source, risk and assertion mapping, prior results, changes, and the program-specific sampling methodology.\n2. Use the native system extract, report logic and parameters, control frequency, period calendar, sequence counts, reconciliations, owner certification and source totals, together with the sampling guidance, random seed or interval, required sample size and high-risk strata.\n\n**Procedure**\n1. Confirm the control was in scope and available throughout the period, identify excluded intervals or implementations, set the test attributes, and obtain approval for any planned reliance on prior work.\n2. Inspect report parameters, reconcile counts and key totals, test sequence or date coverage, identify duplicates and omissions, and assess whether manual additions changed the source population. Then execute the selection once, preserve the method and seed, distinguish random from targeted selections, and investigate unavailable items rather than silently replacing them.\n\n**Record in AssureSwarm**\n1. Document the period, objective, frequency, population owner, expected evidence, attributes, scope exclusions, and the source of the sampling approach. Also record interim period; test objective.\n2. Retain the original population, extraction evidence, parameter screenshots, reconciliations, final count and the rationale for accepting it, then the sample listing with stable identifiers, selection method, seed or interval, strata and replacement rationale, linked back to the frozen population. Also record population validation; sample size.\n\n**Exit criteria**\nTest supervisor independent of the operator provides expertise: The approved plan states what will be tested and what it cannot demonstrate, all period gaps are visible, and the population request is reproducible. The population can be reproduced and tied to an authoritative source, every selected item traces to it, the method can be re-created, substitutions are justified, and the sample is ready for attribute testing.","kind":"task","label":"Validate the population and select the sample","requiredApprovals":1},"id":"population-validate"},{"data":{"controls":["UC-AUDIT-21"],"instructions":"**Objective**\nApprove interim test conclusion. The reviewer decides from the complete package described below.\n\n**Inputs**\n1. Use the frozen sample, attribute definitions, expected evidence, source documents, system records, approvals, reviewer annotations, and approved handling for unavailable evidence.\n2. Review the test plan, population validation, selection record, per-item results, exception responses, scope limitations, control changes, and the untested portion of the year.\n\n**Procedure**\n1. Apply attributes consistently, retain per-item support, distinguish control failure from documentation deficiency, corroborate dates and authority, and obtain owner responses without changing the original tester result.\n2. Recalculate result counts, assess whether exceptions require separate evaluation, identify unresolved evidence gaps, and design a roll-forward plan proportionate to elapsed time, frequency, risk, and change.\n\n**Record in AssureSwarm**\n1. Complete the item-by-attribute matrix, reference evidence files, record exceptions and explanations, identify missing support, and summarize counts without obscuring individual results. Also record items with exceptions.\n2. State the interim conclusion and basis, exceptions and limitations, affected assertions or risks, planned roll-forward procedures, owners, timing, and links to issue or remediation records. Also record period-end roll-forward plan.\n\n**Exit criteria**\nIndependent audit reviewer provides approval: Every sample and attribute has a supported disposition, exceptions are reproducible and owner responses are retained separately, and the matrix reconciles to the sample. The authorized reviewer can trace the bounded conclusion to the work, remaining period-end procedures are explicit, and completion is not described as proof beyond the tested interim period.","kind":"task","label":"Approve interim test conclusion","requiredApprovals":1},"id":"interim-conclusion"}],"sourceTemplateId":"workflow-library:sox-control-interim-testing-record"}