In this lesson, Nick Palazzolo, CPA, guides you through the essentials of testing in various audit and security contexts. With a focus on practical application, Nick delves into methods for evaluating the effectiveness of internal controls, security procedures, and IT policies. You'll learn how to perform security awareness training, document findings in a security assessment report, and conduct walkthroughs to ensure IT security measures align with documented policies. Moreover, Nick explains how to identify deficiencies and deviations during SOC-2 engagements, using the trust services criteria as a benchmark. By the end of this lesson, you'll have a clearer understanding of how to compare actual operations with policies and enhance security through effective communication and training, all within the framework of SOC-2 and COSO standards.