Tests of control

Define tests of control and explain the importance of tests of control in the Audit of a company.

Tests of control is testing the operating effectiveness of internal control system for detecting , preventing and correcting material misstatements .

This is important as it allows the Auditor to identify and assess risk the of material misstatements in financial statements and to determined to what extent to rely on the internal control system .
The Auditor will therefore be able to design sufficient appropriate substantive Audit procedure to reduce detection risk and therefore Audit risk to an acceptable level.

Sir , will this be enough to give me sufficent pass mark?