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AE Form No. 10 Test of Control Working Paper
AE Form No. 10 Test of Control Working Paper
AE Form No. 10 Test of Control Working Paper
AE FORM No. 10
SYSTEM / PROCESS:
CONTROL
ATTRIBUTES REMARKS
DOCUMENTS
DATE
USED
Prepared by: Reviewed by:
_____________________ ___________________________
Audit Team Leader IAS Director
Guide in the filling up IAS Form No.10 – Test of Control Working Paper
System/Process: example: Disbursement system/Procurement system
CONTROL
ATTRIBUTES AUDIT NOTES
SAMPL DOCUMENTS DATE OF
E NO. AUDITED DOCS Ex.
2(significant
FC/NP
process)
1 Explanation of
Date of X, an
Example: Disbursement absence of
the
Vouchers significant control
document
2
Purchase Order
3
Acceptance report
4
Official Receipt
5
Requisition and Issue slip
6
Inspection report X
7
Obligation request X
TOTAL NUMBER OF COMPLIANT SAMPLES 5
COMPLIANCE RATE( Total No. of compliant
samples / last no. of sample nos.) ex. 5/7 71.42%
Legend:
means that the process which is considered as a significant control is present in the specific
document being evaluated
X means that the process which is considered as a significant control is absent or not
present in the specific document being evaluated