SYSTEM AND METHOD TO PERFORM CONTROL TESTING TO MITIGATE RISKS IN AN ORGANIZATION

The present disclosure relates to system(s) and method(s) to perform control testing to mitigate risks in an organization. The system may extract sentences from control documents, and may classify the sentences into one of questions and non-questions, based on at least one of active learning and pro-active learning. Interpretations of the questions may thereafter be generated. Relevant documents related to each of the interpretations of the questions may be identified and extracted, from repositories. Artificial Intelligence (AI) may be used to identify the relevant documents. A cognitive master may be implemented to organize meetings between control testers and process owners for discussing over effectiveness of design and implementation test of test plans to mitigate the risks.