Check out the audit testing best practices in this blog post to determine whether your organization’s manual controls are properly documented.  

1. Principles for Data Recovery From a Severe Cyber Scenario

This white paper explores how firms and regulators can set appropriate risk-based expectations for testing, reporting, resiliency and recovery from extreme events.

2. Data Analytics and Audit Coverage Guide

This document includes two sample guides that can be used for understanding and leveraging an organization’s data analytics process.

3. IT General Controls Audit Work Program

This tool contains four sample work programs that provide best-practice steps an organization should consider when evaluating its IT general controls environment.

4. IT Asset Management Audit Work Program

This work program includes two samples that each cover a complete IT asset management diagnostic audit.

5. Human Resources Review Audit Work Program

Organizations can use the samples included in this audit work program to measure and improve the effectiveness of their human resources process.