RSM Beacon: Automated control testing platform
Understanding control testing and the shift to automation
Operating effectiveness testing remains one of the most labor-intensive activities in audit and compliance programs. Teams manually review large volumes of evidence, document results across disconnected tools and struggle to meet tightening requirements.
Control testing evaluates whether internal controls are properly designed and effectively operating to prevent errors, fraud and compliance breaches. It assesses two dimensions:
- Design effectiveness: Whether a control would mitigate the targeted risk if executed correctly
- Operating effectiveness: Whether the control functions as intended in practice, applied consistently over the required period
Automated control testing replaces these fragmented steps with structured, repeatable execution. RSM Beacon goes further by guiding teams from evidence intake through analysis and final documentation in a single platform—producing consistent, audit-ready results with full traceability.
What RSM Beacon helps solve:
- Manual, time-intensive control testing and documentation
- Disconnected workflows across evidence, analysis and reporting
- Inconsistent testing outputs and audit readiness challenges
- Limited ability to scale testing without increasing resources
- Slow turnaround on testing conclusions and inability to remediate quickly
An intelligent control testing tool powered by Andera
RSM Beacon transforms operating effectiveness testing from a manual, document-heavy process into a guided workflow that produces consistent, audit-ready results with full traceability.
Instead of relying on manual review and documentation, users upload evidence, follow a guided workflow and receive standardized, audit-ready outputs with full traceability to source data. Built-in human-in-the-loop controls streamline quality assurance by enabling auditors to refine and approve results as they go. This efficiency helps maintain the rigor required for Public Company Accounting Oversight Board (PCAOB) and external audit expectations.
Built to support Sarbanes-Oxley Act (SOX), internal audit, System and Organization Controls (SOC) and Internal Controls over Financial Reporting (ICFR) testing, Beacon scales testing efforts without increasing complexity. By integrating multiple intelligent testing procedures into a single experience, the platform creates more efficiency while delivering consistent, transparent and defensible results.
RSM Beacon capabilities
Upload and validate audit evidence in one place to ensure completeness, consistency and readiness before testing begins.
- Upload via drag-and-drop functionality for Excel, PDF and CSV files
- Automatically validate file integrity, format and completeness
- Track processing status in real time to confirm readiness
- Identify missing or incomplete evidence before analysis starts
- Support external auditor expectations for completeness
Execute control testing through a structured, guided workflow that standardizes execution while remaining intuitive for audit teams.
- Use natural language prompts to initiate and direct testing steps
- Follow a structured process from intake through final output
- Receive real-time prompts and confirmations at each stage
- Reduce reliance on manual coordination and process handoffs
- Gain consistency through RSM-embedded methodology and standard prompting
Accelerate operating effectiveness testing using structured, rules‑based analysis aligned to audit requirements.
- Analyze user access data, roles and supporting documentation
- Perform testing procedures aligned to audit requirements
- Generate standardized testing outputs based on defined templates
- Reduce the manual effort required to review and document results
Retain full auditor control over testing outcomes through structured review, intervention and approval at every critical stage.
- Approve or refine outputs at key stages of the workflow
- Intervene in the process when additional judgment is required
- Ensure testing results align with audit expectations
- Combine automation with auditor oversight for greater confidence
- Prepare for external auditor scrutiny
View testing progress and outputs as they are generated, with full visibility into how results are developed.
- Monitor analysis through real-time tables, charts and logs
- See how evidence is interpreted and transformed during testing to eliminate "black-box" concerns
- Identify gaps or inconsistencies during the process
- Interact with outputs before finalizing results
Generate standardized, audit-ready documentation with complete traceability from source evidence to final output.
- Produce standardized testing templates and lead sheets
- Link every output directly back to the original source evidence
- Maintain a time-stamped audit log of all actions and decisions
- Export secure, complete packages for external auditor review
How RSM Beacon delivers faster, audit-ready testing
RSM Beacon guides users through a structured testing workflow that combines evidence intake, intelligent analysis and auditor review to produce audit-ready outputs with full traceability.
Step 1
Upload and validate evidence
Users upload supporting documentation, which is automatically validated to ensure completeness and readiness for testing.
Step 2
Analyze and execute testing procedures
Beacon applies structured analysis to evaluate evidence and perform operating effectiveness testing aligned to audit requirements.
Step 3
Review, apply judgment and refine results
Auditors review outputs, make adjustments where needed and approve results through built-in human-in-the-loop controls.
Step 4
Generate audit-ready outputs
The platform produces standardized testing templates and complete documentation packages with direct links to source evidence and full audit logs.
Business benefits of control testing
Enable teams to focus on higher-value tasks
Reduce time spent on manual testing and documentation so teams can focus on higher-value analysis and decision making
Relieve operational cost pressure in compliance programs
Decrease manual effort and rework associated with testing and documentation while supporting audit‑ready outputs
Increase capabilities without adding headcount
Enable teams to manage a higher volume of testing and engagements without increasing staffing in proportion
Improve speed of execution across key workflows
Accelerate testing, review and reporting activities, supporting faster program cycles
Strengthen consistency across processes and teams
Standardize testing procedures and documentation to reduce variability and improve overall execution quality
Support more efficient use of business and stakeholder time
Minimize back-and-forth coordination and streamline how stakeholders provide evidence, review outputs and respond to findings
Why work with RSM for automated control testing?
RSM Beacon embeds RSM's audit and risk experience directly into guided workflows, combining automation with human-in-the-loop controls to help ensure defensible, auditor-approved results. Rather than offering a generic testing tool, Beacon reflects the standards, methodologies and judgment frameworks RSM professionals apply every day across SOX, internal audit, SOC and ICFR engagements.
The platform standardizes evidence of intake, testing execution and documentation to reduce manual effort while producing consistent, audit-ready outputs with full traceability. Every result links back to its source of evidence, and every action is logged—giving your team and your external auditors the transparency and confidence they need.
FAQs: Control testing
Explore our connected risk technology ecosystem
RSM Beacon is one component of a broader set of intelligent technology solutions. Learn more about how each supports a specific part of your risk lifecycle, and how they work together to create a more coordinated approach.
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