Automated controls are controls that are performed by computers. Automated controls work in the way in which they are designed. So, if the design of the automated control is faulty, the control will invariably not operate effectively. Examples of automated controls can be configured controls in applications or erps, edit checks, limit checks etc.

You may remember me talking about Sample size selection for testing operational effectiveness of controls. For automated controls the same sample sizes do not apply. Automated controls testing is different from manual testing. Here's how. Automated controls testing is normally less extensive than testing manual controls. Here's how I generally go about it. If the general computer controls have been tested and are operating effectively, only one instance of the automated control needs to be tested to conclude effective operation.

To quote an example, to test whether documents are serially numbered in an application or not, I would simply test the application configuration to check whether manually numbering of documents is allowed in the system or not. If manual numbering is not allowed, and number ranges have been properly defined, one can conclude that the automated control is oprating effectively. Well, I am assuming that GCC general computer controls are effective and have been already tested.

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