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I was practicing PYQ but found that my answers were always different from the suggested solutions…
For example:
06/11 Q1. Tinkerbell
Each customer has a unique customer account number and this is used to enter sales orders when they are received in writing from customers. The orders are entered by an order clerk….Test of controls
Suggested solution : Enter an order for a fictitious customer account number and ensure the system does not accept it – to ensure that orders are only accepted and processed for valid customers.But when I first saw the question, what came into my mind was : For a sample of sales order entries, agree the customer account number entered to the related sales orders – to ensure that the order clerk correctly allocate sales order to the related customer.
Am I correct or wrong??
You might be right.
In your answer I’m not sure where you get your sample of sales order entries from. Are these in the customer’s account?
Anyhow, there are often several valid tests of control so just because your ideas are different does not mean you are wrong.
The sales order entries entered by the order clerk. So the suggested solutions might not contain all the available audit procedures?
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