Controlled Statements

Active Demonstration of Using Controlled Statements

The Management of System X
Systems Description
An initial broad view of the system and the context within which it operates.
Systems Description
A more detailed description of that element of the system that we propose to test and
the coverage of those tests.
Audit Finding
The major finding from the testing of the major system.
Audit Finding
A secondary finding arising from the testing of the major system.
Conclusion
The overall conclusion arising from the testing program of the major system.
Recommendation
Support the primary (first) conclusion with a specific recommendation.
Conclusion
A late thought about the conclusions attributed to the major system.
Systems Description
On the basis of an initial review of our findings, we thought that a further
investigation into the impact of "Z" on the system was necessary.
Audit Finding
The results of our investigation are summarized in the following table.
Conclusion
This shows that when "y" is greaater than "x", this has a more significant impact on
the operation of the overall system.
Recommendation
Accordingly, in these circumstances, we recommend this particular course of action.

System X's Secondary element

Systems Description
A further description of a secondary element of the overall system which also
requires testing.

Audit Finding
The findings arising from testing the secondary element of the overall system
Conclusion
Conclusions arising from testing the secondary system.

Pre-prepared Controlled Statements across Working Paper

boundaries
Describing the Primary System
Systems Description
As a general rule, systems exist within a context. It is usually necessary to set the
scene for a somputerised system before proceeding to the detail. This may take
several paragraphs.
Systems Description
You might then go on to describe the detail of the system under examination. You
would probably want to link this to the earlier contextual description.
Audit Finding
Usually this involves, interpreting some form of spreadsheet anaysis. Within the audit
emvironment we would refer to this as an audit finding
Audit Finding
We rarely get a usable result in the first phase. We might try a more refined approach.
Conclusion
Our conclusion from the testing of the primary is X
Systems Description
Let us assume that we have a secondary system that is very closely related to our
primary one.
Audit Finding
We test this secondary systems to verify both its relationship to the primary systems
and the validity of the results delivered.
Conclusion
Our conclusion from the testing of the secondary systems is Y.