Software Testing Methodology Question:

Background " One half of total system development effort is directly attributable to controls.
" Controls include:
Data validation
File integrity
Audit trail
Back up and recovery
Documentation.
Other aspects of system related to integrity
" Control is system within a system.
" Control looks at the totality of the system.
Usage " Control is a management tool to ensure that processing is performed in accordance to what management desire or intents of management.
Objectives " Accurate and complete data
" Authorized transactions
" Maintenance of adequate audit trail of information.
" Efficient, effective and economical process.
" Process meeting the needs of the user.
How to Use " To test controls risks must be identified.
" Develop risk matrix, which identifies the risks, controls; segment within application system in which control resides.
" Testers should have negative approach i.e. should determine or anticipate what can go wrong in the application system.
When to use " Should be tested with other system tests.
Examples " file reconciliation procedures work
" Manual controls in place.