Test of control

It depends on the control you are trying to verify.

For example, if the control was authorisation you would expect to see the signature of, say, a manager on the documents. You could also observe the manager approving transactions and you could enquire of the manager if transactions are authorised. However, the strongest piece of evidence is probably inspecting the documents for signature.

If you were testing the physical safeguarding of inventory, then probable observe and inspect the stores to ensure that they are secure and that stock is issued only on production of a requisition note would be best.

If testing the control of a bank reconciliation you could inspect, say, three, chosen at random, but to ensure that it had been done properly you would have to reperform it.

The verb is driven by what you think would be a good text of that control.