The objective of OET

The objective of OET is to assess whether the controls are operating consistently
across locations over a period of time. OE testing may be carried out by independent agency within the organisation (e.g. internal audit) or by external experts. The testing is done using representative sampling based on the ‘testing strategy’adopted. Evidences in the form of screen shots, negative test results, documentary evidences etc. are relied upon for testing.The results of OET will show a control as either ‘Effective’ or
‘Ineffective’.

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