Controls may be manual, automated or computer dependent.
Manual controls are tested according to their frequency. Automated controls and the computer generated reports used in supporting any relevant manual controls may be tested just once but can only be relied on for the period if the IT General Computer controls support such reliance or if we have other evidence that programming did not change during the period. If not, the automated controls will be tested throughout the period on which we intend to rely on the control as if it were a manual control."