Test of controls plan with sampling and evidence requirements

Develop a test of controls plan for the following controls: {controls_list}.

Inputs:
- Control frequency (daily/weekly/monthly/quarterly): {control_frequency}
- Population definition: {population_definition}
- Reliance strategy: {reliance_strategy}
- Prior deficiencies (if any): {prior_deficiencies}
- Materiality / tolerable deviation: {tolerable_deviation}

Output:
1) Testing matrix: control ID, objective, population, sample size, selection method, attributes to test, evidence required.
2) Guidance on re-performance vs inspection vs inquiry.
3) Documentation standards (what to retain, how to cross-reference).
4) Escalation rules for exceptions and how to evaluate severity.

Keep it aligned to SOX/COSO language.