Which reporting framework applies to control %S - US ICFR or UK Material Controls? What is the scope of control %S - Financial Reporting, Operational, Reporting, Compliance or Strategic? Which risk does control %S address, as the bank records it? Which role performs control %S - the role, not a named person? How often is control %S performed - Annual, Quarterly, Monthly, Weekly, Daily or Multiple Times Daily? Does control %S operate Before Transaction or After Transaction? Does the documentation for control %S describe the procedure the performer carries out? Does control %S produce evidence of its performance? Does control %S state the precision or threshold at which it operates? Is control %S Manual, Automated or IT Dependent Manual? Is control %S Preventive or Detective? What is the risk associated with control %S - Low, Medium or High? As described, would control %S address the risk it is recorded against? Does control %S rely on an application to perform any part of the control? Does control %S rely on a report or data set produced inside the bank? Did control %S change during the period under review? Is control %S a management review control - a review of information by a person exercising judgement? Relative to the materiality bands the bank uses, at which band is the investigation threshold for control %S set? Does the review in control %S address the assessed risk at the assertion level? Are the precision factors for the review in control %S documented - the level of aggregation and the predictability of what is reviewed? Are the steps to identify, investigate and resolve significant differences documented for control %S? Does the reviewer in control %S have the authority to act on what the review finds? Is the information used in the review in control %S identified, including whether it is system generated? Does the test evidence for control %S show the steps the reviewer performed to identify and investigate significant differences? Does the test evidence for control %S show the conclusions the reviewer reached, including any corrective action taken? Is the only evidence of performance for control %S a signature or sign off? Is control %S a comparison of actual results against budget or forecast? Is the account or disclosure that control %S addresses complex, or less predictable period to period? Is the follow up of items the review identified as outliers documented for control %S? Did the test of control %S include inquiry of the people who perform it? Did the test of control %S include observing the control being performed? Did the test of control %S include inspection of documentation? Did the test of control %S include re-performance of the control? How many times was control %S performed in the period - the population size? Was the completeness of the population established before the sample for control %S was drawn? How was the sample for control %S selected - Random, Systematic, Haphazard, Judgemental, Full Population or Not Applicable? How many instances of control %S were tested? How many exceptions were found in the sample for control %S? What is the nature of the exceptions found for control %S - Isolated, Systemic or Unknown? Has the root cause of the exceptions in control %S been established? Is the deviation found in control %S a Control Failure or a Documentation Gap? Was the evidence of performance for the instances of control %S tested retained? Is the retained evidence for control %S dated within the period under review? Does the retained evidence for control %S show who performed the control? Does the retained evidence for control %S show what the performer actually did? Is the person who performs control %S independent of the person who prepared what is being controlled? Has the competence of the person performing control %S been attested? Does the person who performs control %S have the authority to perform it as designed? Is the rationale for how the sample for control %S was selected recorded? Did the test of control %S also serve a substantive purpose, testing whether the transactions themselves were correct? Was the evidence for control %S obtained from a knowledgeable source independent of the bank, or from the bank's own records - Independent External or Entity Internal? In what form was the evidence for control %S held - Original, Copy Or Conversion, or Directly Obtained? Did any third party restriction, limitation or disclaimer attach to the evidence used for control %S? Was information the bank obtained from an external source supplied in electronic form for the test of control %S? Was it tested whether the bank modified that externally sourced information, or were the controls over it tested instead? Was control %S superseded during the period by a replacement control? Does the control that replaced control %S achieve the same control objectives? Has the replacement for control %S been in place long enough for its design to be assessed and its operation tested? Was roll forward work performed for control %S between the interim test and the period end? Were there significant changes in control %S or the controls around it after the interim test date? Were any exceptions noted when control %S was tested at interim? Was substantially all of the test evidence for control %S obtained at the interim date? Was the roll forward work for control %S inquiry only, with no retest of any instance? Was evidence obtained about significant changes to control %S after the interim test date? Does control %S address a risk the bank has determined to be a significant risk? Is reliance being placed on testing of control %S carried out in an earlier assessment rather than in the current one? Was inquiry made to establish that the earlier testing of control %S remains relevant? Was that inquiry about control %S combined with observation or inspection? Does control %S contain a significant manual element? Have personnel changes significantly affected the way control %S is applied? Have circumstances changed in a way that indicates control %S itself now needs to change? Were specific inquiries made to understand the deviations found in control %S and their potential consequences? Has it been determined whether the tests of control %S still provide an appropriate basis for reliance, or whether further work is needed? What is the conclusion on the general IT controls over the application control %S relies on - Effective, Deficient or Not Tested? Are the general IT controls relevant to control %S being tested in the current period? Has control %S been verified unchanged since the baseline test was established? Is this the first year control %S has been assessed? Is any part of control %S performed by a service organisation outside the bank? Does automated control %S depend on a related file, table, rate or parameter held outside the program logic? Was the integrity of that related data for control %S tested as well as the program logic? Were the IT controls over the completeness and accuracy of the data control %S uses tested as well as the control itself? Were the completeness and accuracy of the internally produced information used by control %S tested? Was the logic of the query or extract that produced the information used by control %S tested? Were the parameters used to run the report relied on by control %S checked? Is the internally produced information used by control %S sufficiently precise and detailed for the purpose the control puts it to?