Scribd Logo
Upload

Welcome to Scribd!

  • BTC C4.2a

    Uploaded by

    Mohammad
    9 views3 pages
    This test plan evaluates the "Overdue Debtors" control within the "Accounts Receivable" sub-process of the "Order to Cash" process. The control is manual and performed monthly to assert completeness, existence, rights and obligations of overdue debtors. The test plan involves reviewing a summary sheet from an overall debt review, details of overdue customer balances outstanding, and bad debt provision calculations and postings to validate the control. It also describes the population being sampled and how management confirms the completeness and accuracy of that population.

    Original Description:

    Copyright

    © © All Rights Reserved

    Available Formats

    XLSX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Report this Document
    This test plan evaluates the "Overdue Debtors" control within the "Accounts Receivable" sub-process of the "Order to Cash" process. The control is manual and performed monthly to assert completeness, existence, rights and obligations of overdue debtors. The test plan involves reviewing a summary sheet from an overall debt review, details of overdue customer balances outstanding, and bad debt provision calculations and postings to validate the control. It also describes the population being sampled and how management confirms the completeness and accuracy of that population.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    9 views3 pages

    BTC C4.2a

    Uploaded by

    Mohammad
    This test plan evaluates the "Overdue Debtors" control within the "Accounts Receivable" sub-process of the "Order to Cash" process. The control is manual and performed monthly to assert completeness, existence, rights and obligations of overdue debtors. The test plan involves reviewing a summary sheet from an overall debt review, details of overdue customer balances outstanding, and bad debt provision calculations and postings to validate the control. It also describes the population being sampled and how management confirms the completeness and accuracy of that population.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 3

    Test Plan and Results

    Company/Business Unit Name


    PROCESS FILE #
    PROCESS Order to Cash
    SUB PROCESS Accounts Receivable
    PREPARED BY
    DATE
    LOCATION

    Control Number BTC C4.2a


    Control Name Overdue Debtors
    Control Description
    Control Type Detect
    Automation Level Manual
    Frequency of the control Monthly
    Control Assertions Completeness, Existence, Rights and Obligations

    Test Plan

    Summary sheet from overall Debt review


    Customer Overdue Outstanding
    Supporting Evidence Requirements
    Bad Debt Provision Calculations & Posting

    Population [Detail of population sample will be selected from. (E.g. Report Name/Tc

    Completeness & Accuracy [Details of how management have confirmed the population used is com
    m. (E.g. Report Name/Tcode and relevant parameters)]

    e population used is complete & accurate]

    You might also like