QuestionsCategory: CA-IPC Internal Control SystemSir what is difference between REVIEW OF CONTROL and TESTING OF CONTROL ???
Vaibhav_gargVaibhav_garg asked 6 years ago
1 Answers
RaviRavi Staff answered 6 years ago

Review is done before testing, to obtain understanding of controls, to understand their flow, their design and to know what could be strong and weak points so as to plan testing accordingly.
in testing we check design and see operating effectiveness, we check are there any deficiency