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Jan 12, 2026Myles Goodrich1 min read

If it can't be tested, it isn't controlled

This is the simplest internal audit idea I've learned at LSU: clarity matters because verification is the whole point.

Internal AuditControlsPrinciples

The principle

If you can't test it, you can't trust it.

A "control" that can't be verified is just a statement.


Where people go wrong

A lot of controls fail in the writing stage:

  • unclear owner
  • unclear frequency
  • no evidence trail
  • no defined "pass/fail"

That's why documentation matters. Not to be formal — to be verifiable.


The question I now ask first

What evidence would prove this happened?

If there's no clear answer, the control needs work.


Key takeaway

Clarity protects decisions.

Evidence protects organizations.

— Myles

Discipline compounds.

Structure compounds.