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Test of controls

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Test of controls

  • This topic has 3 replies, 1 voice, and was last updated 6 years ago by humai.
Viewing 4 posts - 1 through 4 (of 4 total)
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  • August 31, 2018 at 5:10 pm #470550
    humai
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    • Topics: 757
    • Replies: 248
    • ☆☆☆☆☆

    Hi

    As we know that for each deficiency in control cycle we have to write 1 control and 1 test of control.

    Now suppose there is a deficiency that The purchase ordering clerk, Oliver Dancer, has responsibility for ordering goods below $1,000 and forprocessing all purchase invoices for payment. There is a lack of segregation of duties and this increases the risk of fraud and non-business related purchases being made.

    For this deficiency examiner has mentioned a control that The roles of purchase ordering and processing of the related supplier invoices should be allocated to separate members of staff.

    Now we know that we have to write 1 test of control for the above control, but suppose in exam I write that :
    Observe which member of staff undertakes the processing of purchase invoices and confirm this is not the purchase ordering clerk, Oliver Dancer , also inspect a copy of the company’s organisation chart to identify if these tasks have been allocated to different roles.

    Now here I have written 2 test of controls in 1 para , so will this thing irritate examiner or will I be penalized for this?

    August 31, 2018 at 6:51 pm #470562
    humai
    Participant
    • Topics: 757
    • Replies: 248
    • ☆☆☆☆☆

    Please reply

    August 31, 2018 at 8:14 pm #470573
    humai
    Participant
    • Topics: 757
    • Replies: 248
    • ☆☆☆☆☆

    Please reply Sir

    September 2, 2018 at 9:40 am #470775
    humai
    Participant
    • Topics: 757
    • Replies: 248
    • ☆☆☆☆☆

    Are you there? Please reply

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