• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for September 2025 exams.
Get your discount code >>

How to differentiate b/w controls & test of controls

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › How to differentiate b/w controls & test of controls

  • This topic has 1 reply, 2 voices, and was last updated 4 years ago by Kim Smith.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • August 4, 2020 at 3:11 pm #579208
    Syed Ahsan Ali
    Participant
    • Topics: 136
    • Replies: 85
    • ☆☆☆

    I’m having difficulty understanding & differentiating b/w controls & test of controls for different systems such as Cash system, Sales system etc. How can I can correctly identify test of controls by just identifying controls?

    I know that it might be a foolish thing to ask, but is there any way where I can find most of the controls with their test of controls anywhere? Maybe I try to review & memorize them if possible

    August 4, 2020 at 5:01 pm #579239
    Kim Smith
    Keymaster
    • Topics: 134
    • Replies: 8308
    • ☆☆☆☆☆

    I do not recommend memorising – no two exam questions are exactly the same and you can write all you like from memory/previous answers – but if it doesn’t answer the question set it will earn no marks. Better that you understand the basics so that you can apply commonsense to an exam scenario.

    On page 68 of the notes you have a summary of the 5 components of internal control – the most important of these are the control environment and control activities. On page 69 you have a summary of the different types of control activities – remember these are controls implemented by management over systems. If you understand these you should be able to understand them in different scenarios.

    Tests of controls – i.e. the auditor’s procedures to test whether or not the controls are operating effectively – are summarised on page 71. There are essentially only 4 different procedures – ask (inquire), look at (inspect), watch (observe) and do it again (reperform). You can’t “observe” a document – it doesn’t move – but you can inspect it. So you only observe activities while they are being conducted by client’s staff – like counting inventory at a stocktake.

    Please watch the accompanying lectures.

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • OmarAlbeity on ACCA BT Chapter 6 – Some legal obligations – Questions
  • Salimbek909 on The nature and structure of organisations – ACCA Paper BT
  • Sefater on Chapter 3 – Property Income and Investments – Individuals TX-UK FA2023
  • adityachaudhry on Discounted cash flow techniques (part 3) – ACCA (AFM) lectures
  • nuripamir on ACCA Administrative Review

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in