Draft test of design and operating effectiveness steps
Task · TOD / TOE
Time saved · 1 hr per control (estimate, not measured)
⚠️ AI output is a draft only. It must be reviewed and signed off by a qualified reviewer before it is relied on or included in audit documentation.
Steps
- Open Claude (or a Project with your reference docs uploaded)
- Paste the prompt and wrap inputs in tags as shown
- Ask for a revision if format or tone is off
- Review and tie out before sharing
Prompt / template
For control [description], draft test-of-design steps (inquiry, observation, inspection) and test-of-operating-effectiveness steps (inspection, re-performance), attributes to test, and evidence to retain.
Source · https://pcaobus.org/oversight/standards/auditing-standards/details/AS2201
Last checked · 2026-10-16