Control testing is the process of evaluating the effectiveness of an organization’s internal controls, which are mechanisms designed to ensure the accuracy and integrity of financial reporting, compliance with laws and regulations, and efficient operations. During control testing, auditors or risk management professionals assess whether these controls are properly designed, implemented, and operating as intended. This involves testing key controls through sampling, observation, and reviewing documentation. Effective control testing helps identify weaknesses or gaps in the control environment, allowing organizations to take corrective actions, enhance their risk management practices, and ensure the reliability of financial and operational processes.