Controls testing is the process of checking whether a security or business control operates as intended. A control might require multi-factor authentication, review administrator access, or ensure backups are restored regularly. Testing examines evidence-such as system logs, configuration records, or sampled transactions-to determine whether the control is designed appropriately and works in practice.
In cybersecurity, reliable testing helps identify gaps before they lead to incidents and gives reviewers a basis for conclusions. Auditors may define a test method, examine a sample, record exceptions, and document evidence, review notes, and approvals. Audit software can organize these steps, but templates and automated workflows do not prove that a test is sufficient. Teams must use sound methods and retain clear records so another reviewer can understand how results were reached.