Overview

Control Evaluation & Testing is the core of internal auditing—assessing whether internal controls are well-designed and operating effectively to mitigate key risks. This service ensures that management has a reliable control environment to support governance, compliance, and performance.

Our Approach

At 11Ps Consulting Group, we adopt a risk-based, process-driven approach to evaluating and testing internal controls across business cycles. We ensure our methodology aligns with frameworks such as COSO, ISO 31000, and SOX (where applicable).

Our methodology includes:

• Identifying and mapping key controls
• Evaluating design effectiveness
• Performing walkthroughs and control tests
• Using sampling techniques and data analytics
• Documenting results with evidence and control ratings
• Recommending enhancements to control design or execution

Use Cases / Applications

• Annual internal control assessments
• SOX 404 control testing
• Pre-audit readiness reviews
• Control self-assessment facilitation
• Post-incident control reviews

Why 11Ps?

• Deep expertise in cross-industry control environments
• Use of modern tools for testing automation and analytics
• Balanced evaluation covering both control gaps and strengths
• Strong focus on practical, implementable recommendations