Tag (SQ): Data Analytics

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

Identifying non-test of control.

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

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