CPS 234 para 28 Assessment of Reliance on Third Party Control Testing
Where the entity relies on a related party or third party testing of controls over its information assets, it must assess whether the nature and frequency of that testing meets the same factors that govern its own testin
3
artefacts
0
held by a system
1
at each review
hard
to go live
Vendor register / contract repository
where the evidence lives
teal = a system already holds it · olive = produced at each review
system holds itEvidence a system already holds
none for this control
periodic reviewEvidence produced at each review
- Assessment of third party testing scope and frequency · Vendor register / contract repository
governing documentDocuments that govern the control
- Register of testing reliance decisions · Vendor register / contract repository
- Comparison against the entity own testing factors · Vendor register / contract repository
First move
This control is evidenced by people and documents, not systems. Put the document under version control with an owner and review date, and log each review as a record with reviewer and date. Do not try to automate it.
Common gaps auditors find
- Third party test reports filed without assessment
- No record of which controls the entity relies on the third party to test
Do this for your whole sheet
Paste the rows you run your controls from and get this mapping for every control at once, with the periodic-review ones flagged and a first move per row. No account for the first run.
Build my evidence sheetCPS 234 para 27 Systematic Control Testing Program · CPS 234 para 29 Escalation of Unremediated Testing Deficiencies