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Test objective
the design of the test of a control activity to determine whether the control is operating as designed, giving consideration to: (1) The nature of the control and the definition of an exception (2) The frequency with which the control operates (3) The desired level of assurance in combination with the reliability of the control, for example, whether the control is designed to achieve the control objective alone or in combination with other controls (4) The number of exceptions expected
source: Framework for Evaluating Control Excepti:IIA:2004
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