Controls Testing Analyst

The Controls Testing Analyst is responsible for executing and/or reviewing internal control testing activities in alignment with approved Internal Control Testing Standards, regulatory expectations, and Line of Defense (LoD) methodologies. The role supports design effectiveness (DE) and operating effectiveness (OE) testing across business, operational, regulatory, and IT controls.



Key Responsibilities –

Perform control testing in accordance with:
Internal Control Testing Standards
Front Line Control Testing Program SOP
Documented test procedures and desktop instructions
Execute Design Effectiveness (DE) and Operating Effectiveness (OE) testing for controls in scope.
Perform walkthroughs, sample selection, and evidence validation aligned to control frequency and risk.
Collect, analyze, and validate control documentation and supporting evidence.
Assess whether controls are designed appropriately to mitigate identified risks.
Evaluate sufficiency and appropriateness of evidence using inspection, observation, and re‑performance techniques.
Document test results, issues, and observations in the designated Controls Testing platform.
Work closely with Business SMEs, Risk, Compliance, and Audit teams.
Participate in discussions related to regulatory expectations and governance forums.
Support audit and regulatory inquiries by providing testing artifacts and explanations.


Experience

5 – 8+ years of experience in:
Controls Testing
Internal Audit
Risk & Compliance
SOX / IT/ Operational Risk environments


Core Competencies

Strong understanding of:
Control Design & Operating Effectiveness testing
Line of Defense (1LoD / 2LoD / 3LoD) models
Regulatory and audit expectations
Ability to interpret policies, procedures, and risk/control matrices (RCMs).
Strong documentation and analytical skills.

Skills: BI Testing~F&A - Controls and Compliance~Functional Testing
Experience Required: 6-8