TOC

Hi

As we know that for each deficiency in control cycle we have to write 1 control and 1 test of control.

Now suppose there is a deficiency that The purchase ordering clerk, Oliver Dancer, has responsibility for ordering goods below $1,000 and forprocessing all purchase invoices for payment. There is a lack of segregation of duties and this increases the risk of fraud and non-business related purchases being made.

For this deficiency examiner has mentioned a control that The roles of purchase ordering and processing of the related supplier invoices should be allocated to separate members of staff.

Now we know that we have to write 1 test of control for the above control, but suppose in exam I write that :
Observe which member of staff undertakes the processing of purchase invoices and confirm this is not the purchase ordering clerk, Oliver Dancer , also inspect a copy of the company’s organisation chart to identify if these tasks have been allocated to different roles.

Now here I have written 2 test of controls in 1 para , so will this thing irritate examiner or will I be penalized for this?