AA – L2 – SA – Q5.7 – Tests of Controls

Identifying non-test of control.

Question

Which of the following is NOT a test of control?

A Checking for sequential numbering of sales invoices

B Ensuring the segregation of duties between sales ledger staff and the cashier

C Checking for evidence of authorization for credit notes

D Test checking from dispatch notes to sales invoices

Answer

Explanation:
Tests of controls verify the operating effectiveness of internal controls, such as checking sequential numbering (A), segregation of duties (B), or authorization evidence (C). Test checking from dispatch notes to sales invoices is a substantive procedure to verify transaction occurrence or accuracy, not a control test. Option D is the correct answer.

Tags: Audit Software, Automated Audit Techniques, Data Analytics, ICAG
Level: Level 2

Topic: Audit and Assurance Evidence

Uploader: Salamat Hamid