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test of controls

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

  • This topic has 2 replies, 2 voices, and was last updated 9 years ago by Ken Garrett.
Viewing 3 posts - 1 through 3 (of 3 total)
  • Author
    Posts
  • September 13, 2015 at 10:13 pm #271687
    saifudeen
    Member
    • Topics: 85
    • Replies: 85
    • ☆☆

    Hi sir,
    sorry if its a silly question .
    As iam studying with the help of ot and bpp kit. when i went through the index of bpp text i saw heading called test of controls , but was not able to find something like that in ot notes .
    can you help me please ?

    September 14, 2015 at 9:39 am #271735
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10595
    • ☆☆☆☆☆

    You can use

    Enquiry and confirmation
    Inspection
    Observation
    Recalculations and reperformance.

    If the control is someone authorising – then a test is inspecting the document for a signature or a stamp showing authorisation

    If the control is inspecting goods as they arrive, then observe staff doing that.

    If the control is a bank reconciliation then inspect some, reperform one.

    Once you have a control testing that it is operating correctly follows naturally.

    September 14, 2015 at 9:39 am #271736
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10595
    • ☆☆☆☆☆

    You can use

    Enquiry and confirmation
    Inspection
    Observation
    Recalculations and reperformance.

    If the control is someone authorising – then a test is inspecting the document for a signature or a stamp showing authorisation

    If the control is inspecting goods as they arrive, then observe staff doing that.

    If the control is a bank reconciliation then inspect some, reperform one.

    Once you have a control testing that it is operating correctly follows naturally.

  • Author
    Posts
Viewing 3 posts - 1 through 3 (of 3 total)
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