CORAA

Internal Control Test Summary and Deviation Rate Sheet (Word)

Summarise tests of controls, deviations and the conclusion on control reliance.

Free · CORAA original — SA-aligned
Updated 17 Oct 2026
Records
Sample and deviations
Output
Reliance conclusion
Tolerable level
From your sampling plan
Format
Editable Word
Share this template
Your firm — letterhead
Appears at the top of the document as the audit firm letterhead.
Used as the letterhead block.
Engagement details
The client and period this document is for.
What’s inside

An excerpt from the template.

Internal Control Test Summary and Deviation Rate Sheet — ___

Scope / period: ___ | Prepared by: ___ | Reviewed by: ___ | Date: ___

Summarise the results of tests of controls so the conclusion rests on the numbers. The acceptable deviation level and sample size must come from your sampling plan and firm methodology; none are suggested here.

Test results by control

↑ Excerpt only — the full template is what you download as Word
About this template

What you’re downloading, and when to use it.

This template follows the format published by the Institute of Chartered Accountants of India (ICAI) in the AASB Audit Working Paper Templates (June 2023), the authoritative reference for Indian statutory-audit documentation. Fill in your firm’s letterhead and the engagement details on the form above, click Download Word file, and you’ll get a fully formatted .docx ready to use.

Everything is generated in your browser and on a stateless API endpoint — no account, nothing stored on our servers. We’ll ask for a work email once before your first download so we can send you the file and the occasional relevant update; after that, downloads on this device are instant. Edit freely in Word, Google Docs or Pages before sending to your client.

Common questions

FAQs.

Does the form give an acceptable deviation rate?
No. The tolerable level comes from your sampling plan and firm methodology. Enter it and compare.
Related templates

You might also need.

Audit Sampling Plan Worksheet
Generate an audit sampling plan worksheet covering population, sampling unit, method, size basis, exceptions a
ICFR Testing Working Paper — Sec 143(3)(i) Format
Free ICFR testing working paper for Sec 143(3)(i) — risk-control matrix (RCM), ITGC tests, deficiency vs signi
SOX Control Test Workpaper — Design and Operating Effectiveness
Generate a SOX control test workpaper covering walkthrough, design effectiveness, operating effectiveness samp