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AE FORM No. 10

TEST OF CONTROL WORKING PAPER

AUDIT ENGAGEMENT TITLE: _______________________________________________________

AUDIT ENGAGEMENT NO.:

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