ProceduresForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › ProceduresThis topic has 1 reply, 2 voices, and was last updated 7 years ago by Ken Garrett.Viewing 2 posts - 1 through 2 (of 2 total)AuthorPosts October 29, 2017 at 3:24 pm #413620 Anuja NairMemberTopics: 365Replies: 353☆☆☆☆Hi sir, in my textbook, it states that inspecting and reviewing management’s inventory count instructions is a tests of control.Why is this so ? Isn’t this a substantive procedure because it doesn’t ensure whether a control is operating effectively ? October 30, 2017 at 3:40 am #413692 Ken GarrettKeymasterTopics: 10Replies: 10599☆☆☆☆☆It tests that controls have been designed. You also have to test that thry are implemented.AuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In