Sagittarii Co-S/D20- Vega Vista's income

You have posted similar, I'm sure, where I say it cannot be TOC (it gives no "yes/no" answer to whether a specified control has operated effectively) - but I agree it is not a substantive procedure. I would say it is a risk assessment procedure/obtaining an understanding that might introduce an answer. A bit like when an answer starts "obtain a schedule ...." it gives you something to work with - but per se you don't have any audit evidence until you've done something with it.