List the controls you will test, set how many items to test for each frequency, and get a sample size per control and the total testing effort. The sample table is yours: the starting numbers are placeholders to replace with your own methodology.
These starting numbers are not a standard. Sample sizes for control testing come from the methodology of your firm or the entity, and many frameworks vary them by risk and by how the control operates. Replace every value with the figures you have documented and can defend.
If a population is entered, the sample is capped at it. Where a control did not operate or the population is empty, record that in the working paper. The plan sets sample size only; it does not select the items.
A control that runs once a year gives you one item to test. A control that runs many times a day gives you thousands, and testing every one is not practical. Most testing approaches therefore set a sample size for each frequency and raise it where the risk is higher. This planner holds your numbers in one table, applies them to your list of controls and adds up the effort, so the plan is consistent and the reviewer can see the basis.
You enter a sample size for each frequency, such as annual, monthly or daily. Each control takes the number for its frequency. Controls marked higher risk get the extra items you specify.
If you give a population for a control, the sample cannot exceed it. The total items multiplied by the minutes per item gives the estimated hours.
Every number comes from you. The starting values are placeholders and are not a rule from any standard or regulator.
Your table sets monthly at 2, daily at 20 and quarterly at 2, with 3 extra items for higher-risk controls.
