How to Write Effective Control Descriptions

~6 min read · Tags: Controls, Audit

The 4-Part Pattern

  • Objective: What risk does it reduce?
  • Activity: What’s done?
  • Frequency/Owner: When and by whom?
  • Evidence: How is it proven?

Good vs. Vague Examples

Compare precise wording with ambiguous phrasing and see why auditors prefer specificity.

Keep It Maintainable

Balance detail with durability; avoid naming people or tools that change frequently.