Examiners ask a municipal utility for prior-year control test outcomes after the current test cycle opens. What must the compliance team preserve?
Select an answer to reveal the explanation.
Short Explanation
Auditors love a paper trail, and IRM is that trail. Closing one test cycle does not mean shredding last year’s grades. Keep the history so anyone can see how the control performed over time.
Full Explanation
Control test results are lifecycle records that document effectiveness over time. Purging or overwriting prior results removes the evidence examiners need for trend and period-specific reviews. Implementations should retain historical test outcomes across cycles while still creating current-period tests, so compliance posture remains auditable.