BAICS FORM No.

TEST OF CONTROL WORKING PAPER

AUDIT ENGAGEMENT TITLE: _______________________________________________________

AUDIT ENGAGEMENT NO.:

SYSTEM / PROCESS:

CONTROL
DOCUMENTS
DATE ATTRIBUTES REMARKS
USED
w/
FC/ A B C D E
NP
1. Electronic Letter of date of
Authority docume Y Y Y Y Y N
nt
2. First Notice
Y Y Y Y N
3. Second Notice
Y Y Y Y N
4. Letter
recommendation/Transm Y Y N N N
ittal Letter
5. SDT
Y Y Y Y Y
6. Notice of Discrepancy
Y Y Y Y Y
Details of Discrepancy
7. Progress report
N N Y N N
8. Preliminary Assessment
Notice Y Y Y Y Y
Affidavit of service
9. Protest Letter on
Preliminary Assessment N N N Y Y
Notice
10. Waiver of the
Defense of Prescription
Under The Statute of
Y Y Y Y N
Limitations of the
National Internal
Revenue Code
11. Final Assessment
Notice / Formal Letter
Y Y Y Y Y
Demand
Affidavit of Service
12. Protest Letter on
Final Assessment Notice/ N N N Y Y
Formal Demand Letter
13. MOA
N Y Y Y Y
14. Narrative Report N N Y Y N
Table of Contents
Revenue Officer’s Activity
Report
Docket Locator Form
Checklist of Audit
Procedures Taken
 List of Assets
Working papers

15. Proof of payment

and BIR Form 0605 /
N N Y N Y
Taxpayer Agreement
Form
16. Endorsement Letter
for Issuance of Final
Decision on Disputed
Y Y Y Y Y
Assessment (FDDA)
FDDA
Affidavit of service

Prepared by: Reviewed by:

_____________________ ___________________________
Audit Team Leader IAS Director

Guide in the filling up IAS Form No.9– Test of Control Working Paper
System/Process: example: Disbursement system/Procurement system
 CONTROL
ATTRIBUTES
SAMPL DOCUMENTS DATE OF
AUDIT NOTES
E NO. AUDITED DOCS Ex.
2(significant
FC/NP
process)
1 Date of
Explanation of
X, an
Example: Disbursement
the absence of
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