Castle Courier – M21/J21 – Kaplan exam kit

Hello Mr Kim,

Hope you are doing well.

I am confused with one of Kaplan’s answers given in the exam kit for a test of control over the direct control for payroll calculations performed.

One of the answers for the test of control states ” For a sample of months, reperform the gross to net pay calculations and compare to the payroll system and the calculations prepared by the payroll clerk. Discuss any discrepancies with the payroll supervisor”.

Since this is focusing so much on the balances it is not meant to be a substantive procedure ?
If it is a substantive procedure why this has been stated as a test of control ?
Can I use in the exam such answer for the test of control ?

Thank you very much for your time.