CORAA

SOX Control Test Workpaper — Design and Operating Effectiveness (Word)

Record the walkthrough, the design conclusion, the sample tested and the operating-effectiveness conclusion for one control.

Free · CORAA original — SA-aligned
Updated 17 Oct 2026
One workpaper
One control
Covers
Walkthrough · design · operation
Sample
Your methodology
Format
Editable Word
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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.

Control Test Workpaper — Design and Operating Effectiveness — ___

Standard / scope: ___ | Period: ___ | Prepared by: ___ | Date: ___

Control ID: ___ | Control description: ___ | Control owner: ___

1. Understanding and walkthrough

↑ 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.

What is the difference between design and operating effectiveness?
Design effectiveness asks whether the control, if it works as described, would prevent or detect a misstatement. Operating effectiveness asks whether it actually worked as designed during the period.
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