Internal Control Testing

Internal control testing provides independent evaluation of how controls are designed, operated, and relied upon in practice. We emphasize clarity, defensibility, and practical remediation to help organizations understand control effectiveness while satisfying stakeholders and regulators.

eDelta delivers targeted control testing across financial, operational, compliance, and technology domains. We assess control design, test operating effectiveness, and provide actionable remediation that strengthens governance and satisfies audit requirements. Our work brings precision and transparency to every engagement, ensuring controls function as intended and documentation holds up under review.

Key Areas:

• SOX 404 Compliance (Section 404 Internal Control Audits)
• Internal Control Assessments and Recommendations
• Fraud Risk Assessments
• IT General Controls and Application Controls Testing