Parts inventory is monitored by the stores manager. when the quantity of a particular part falls below re-order level, an email is sent to the procurement department detailing the parts required and the quantity to order. A copy of email is filed on the store manager's computer.
audit procedure
obtain sample of e-mails from the store manager's computer and trace details to the order databse.
(order database is maintained by procurement dept)
reason for procedure
ensure that all orders are recorded and that the order details are correct.
this looks like a test of control to me, in my opinion it should not be classified as a substantive audit procedure, as it only ensures that prescribed procedure is followed or not.
f8 is little hard to me. thanks for ur help.
audit procedure
obtain sample of e-mails from the store manager's computer and trace details to the order databse.
(order database is maintained by procurement dept)
reason for procedure
ensure that all orders are recorded and that the order details are correct.
this looks like a test of control to me, in my opinion it should not be classified as a substantive audit procedure, as it only ensures that prescribed procedure is followed or not.
f8 is little hard to me. thanks for ur help.
