Last minute query

Not entirely sure what you are asking – but I think not.
Application controls (also general IT controls) are examples of control activities – see s.3 of Chapter 12. Control activities – which also include segregation of duties, authorisation, etc are MANAGEMENT’s policies and procedures.

Tests of control are AUDIT procedures.

If you look at Chapter 15, the operating effectiveness of controls in a computer system may be tested using “test data” – this is a test of control. Audit software/programs are used for tests of details/analytical procedures (i.e. substantively).

The auditor will plan to use test data and reduce substantive procedures or take a fully substantive approach as per the overview (Chapter 8).

Absolutely – consider the examples of edit checks as controls over input in Chapter 14. The auditor could process test data (see 1.2 in Chapter 15) which includes invalid dates (e.g. 29-Feb-2019), invalid account numbers (e.g. 5 or 7 digits rather than 6), etc. The application controls should either reject the input (so that it has to be corrected and re-input) or process it (if that is possible) but report it “by exception” as an error (for investigation and correction). If the test data results are as the auditor predicts (i.e. “good” data is processed and processing of “bad” data is prevented (i.e. rejected) or detected and corrected (i.e. reported and followed up), the controls are operating effectively.

I hope you have found time to attempt our exam style and standard Section A Mock Exam https://opentuition.com/acca/aa/acca-aa-revision-mock-exam/