Engagement
Exception Testing
Targeted testing of control exceptions, override logs, and flagged transactions identified by your internal process or prior review.
Exception testing is useful when a control already produced a list of overrides, mismatches, or aged items. We do not rebuild your entire control library. Instead we test whether each selected exception was resolved with proper evidence, or whether it still indicates a gap. The output is practical: a clearance schedule your internal auditors can reuse in the next cycle.
Who it is for
Internal audit teams and finance managers who already hold a list of exceptions and need independent verification.
What you receive
Exception clearance schedule with pass, fail, and follow-up classifications plus evidence notes.
Included
- Review of the exception population and sampling method
- Document testing against stated control criteria
- Root-cause notes for recurring fails
- Clearance workbook and summary memo
Not included
- Design of a new control framework from scratch
- Continuous monitoring setup
How the work moves
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Receive
We take your exception list, criteria, and supporting file locations.
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Validate
Each selected item is tested against the stated authorization, completeness, and accuracy rules.
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Classify
Results are tagged and summarized so your team can remediate or retest.
Preparation
Provide the exception extract, control descriptions, and access to the supporting document store.