In the fast-paced and ever-evolving business environment, internal auditors face increasing pressure to deliver value while navigating constant change. Yet, one of the most common inefficiencies in the audit process is the continued testing of controls that are poorly designed, outdated, or simply irrelevant. If we’re being honest, most audit teams have at some point found themselves spending hours testing a control that, in the grand scheme of things, doesn’t actually mitigate any meaningful risk.

This session is designed to help auditors identify and eliminate those “useless” controls from their testing scope and focus instead on what truly matters—controls that directly address key organizational risks. Auditing ineffective or misaligned controls not only wastes time and resources but can also distract from more critical areas where assurance is genuinely needed.

We’ll explore what makes a control useful, relevant, and worthy of testing, as well as how to assess control design more effectively. Understanding the distinction between a control that simply exists and one that meaningfully addresses a risk is a key skill every auditor should master.

Through the use of practical examples and insights, this webinar will walk you through the application of internal control frameworks, strategies for improving control design, and how to write compelling and clear issue statements when control design flaws are identified. The goal is to help you bring more value to your audits by ensuring every control you test has purpose and impact.

Whether you're working within a mature audit function or in the early stages of formalizing internal controls, this session will sharpen your ability to assess controls critically, improve your documentation, and shift your audit approach to focus on effectiveness, not just compliance.

Areas Covered

Who Should Attend    

Senior Internal Auditors, Internal Audit Managers, Internal Audit Directors

Why Should You Attend

If you’ve ever reached the end of an audit and asked yourself, “Why did we test this control in the first place?”—you’re not alone. Many audit teams spend considerable time testing controls that either don’t work or, worse, don’t matter. These “useless” controls add unnecessary workload, create audit fatigue, and ultimately distract from higher-risk areas where your time could be better spent.

This webinar will help you stop that cycle by teaching you how to evaluate internal controls more critically and intentionally. You’ll learn how to use a structured internal control framework to identify which controls truly align with organizational risks—and which ones don’t. We'll also discuss the elements of good control design and how to recognize controls that are merely “check-the-box” efforts, lacking any real impact.

Not only will you be better equipped to select the right controls to audit, but you’ll also gain confidence in your ability to explain why certain controls don’t deserve your attention. The session will include tips for writing strong, standards-aligned control design issues when gaps are identified, helping you clearly communicate why a control is ineffective and what needs to change.

By the end of this session, you’ll be able to:

If your goal is to improve audit quality while working smarter—not harder—this is the session you’ve been waiting for.

Topic Background    

Internal control systems are fundamental to organizational governance, but not all controls are created equal. Many audit teams find themselves testing controls that, upon closer inspection, don’t truly mitigate risk or contribute meaningfully to internal assurance objectives. These unnecessary efforts consume valuable time and reduce audit efficiency.

As organizations continue to evolve, so should our understanding of what makes a control effective. A strong control design should align with key risks and be capable of reducing exposure in a measurable way. This webinar is designed to help auditors better evaluate control design and distinguish between effective and ineffective controls.

We’ll review how to apply control frameworks, improve issue identification, and build judgment in assessing control relevance. The session is ideal for auditors and internal control professionals who want to bring sharper focus and value to their work by eliminating low-impact controls from their testing plans.