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Control operating effectiveness
Track how many tested controls operated effectively, from audit or self-testing results.
Governance, risk & complianceHow it's worked out
- Effective = (tested − with exceptions − design deficient) ÷ tested. Exception rate = exceptions ÷ samples
- One testing cycle
NoteOne exception does not always fail a control; it depends on your tolerable rate and sample size. See the audit sample size calculator.
Source: COSO Internal Control Framework; AICPA attestation guidance (operating effectiveness)
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