- This topic has 1 reply, 2 voices, and was last updated 7 years ago by
.
Viewing 2 posts - 1 through 2 (of 2 total)
- Posts
Hello
In addressing the risk of management override of control , how do you test that the journal entry listing provided by the client is complete?
If journals are numbered, completeness is easy to test (trace some from journal to the books). If not numbered, you will have to test a greater number. For existence, you can scrutnise accounts in the double entry system, look for adjustments and trace these to journals.
Viewing 2 posts - 1 through 2 (of 2 total)
- You must be logged in to reply to this topic.