Note to Participant: Fields highlighted in yellow must be completed during this simulatio

First, review the test details outlined below to familiarize yourself with the test work to be pe
direct you to the appropriate source documentation to perform the respective attribute test

Workpaper Name: Purchasing Process Control Test

Workpaper Reference: XX.XX (To correspond to indexing within workpaper file.)

Auditor Name: Grace Noellie BOUALY

Date of Test Work: 30/10/2023

Scope Overview: To test ABC Company's purchasing process and controls.

Testing Period (Cut-off): Fiscal Year Ended June 30, 2022 (Period spanning July 1, 2021-June 30,
Based on the documented process outlined in the Planning section of t
Sample Size Selection:
surrounding the purchase/procurement process. The resulting sample

Purpose: To determine whether procedures and controls are functioning as desi

For each item within the sample, the auditor tested against the defined

Based on the auditor's review of the internal policy, the below attribute
Procedure:
a) Approval: When applicable (per Purchasing Policy), verify that requir
b) Approval Timing: Verify that the purchase request and approval occu
c) Approval from Direct Supervisor: Purchase approval was requested f

Test Work Performed: See documented results below. Any exceptions identified in red.

Selected Sample

Name of Employee
Sample Selection # Purchase Amount Vendor Name
Requesting Purchase
1 $ 4,000.00 Betty's Diner Kelly Smith
2 $ 10,500.00 Worldwide Computers Mike Jones
3 $ 15,000.00 Top Talent Consultants Dave White
4 $ 20,000.00 Software Solutions Kathy Wood
5 $ 12,500.00 Brownstone Restaurant Mary Thompson

On the selected sample, we found 2 samples (2 and 4) on 5 not respec

purchase. The puchase request of M. Mike Jones has not been approve

Results:

Conclusion: The control of purchasing approval is not effective.

during this simulation.

he test work to be performed, then utilize the documentation provided with this task (as outlined in ro
ective attribute tests.

rkpaper file.)

and controls.
nning July 1, 2021-June 30, 2022)
in the Planning section of these audit workpapers, auditor randomly selected five purchases from the Cash ledger to test the procedures a
cess. The resulting sample of five purchases is shown below.

rols are functioning as designed and to determine whether any control weaknesses in control design exist.

r tested against the defined procedures and controls outlined within ABC Company's internal Purchasing Policy.

l policy, the below attributes were highlighted for testing:

ng Policy), verify that required approvals are supported by adequate documentation (i.e., Purchasing Portal Screenshot).
request and approval occurred before purchase.
e approval was requested from, and provided by, the appropriate personnel (direct supervisor of requestor).

ons identified in red.

Note: Document "N/A" within the subsequent fields if, based on review of the documented Purchasin
Per Purchasing Portal
Per Internal Policy TEST RESULT
Screenshot

Evidence of Approval
Manager Approval
Role of Employee Available within Purchasing
Required?
Requesting Purchase Portal?
(Y/N) Name of Direct Supervisor
(Y/N)
who Provided Approval
 Associate N/A N/A N/A
Manager Y Y Tyler Day
Senior Manager Y Y Kathy Wood
Director Y Y Courtney Pew
Senior Associate Y Y Mike Jones

s (2 and 4) on 5 not respecting the Purchasing Policy. Which represent 40%. Especially in the case of the management approval and the da
ones has not been approved by his direct supervisor but by an other person this represent a weakness. And date of purchase with Ms. Kat

ective.
task (as outlined in row 35) to

dger to test the procedures and controls

y.

reenshot).

of the documented Purchasing Process, no supervisor approval is deemed necessary (i.e., "N/A" response within Column F).
Per Internal Purchasing
Per Organizational Chart TEST RESULT
Portal

Management Approval
Date of Employee Purchase
Direct Supervisor of Obtained by Appropriate
Request
Requesting Employee Person?
(xx/xx/xxxx)
(Y/N)
 N/A N/A N/A
Dave White N 9/2/2021
Kathy Wood Y 12/15/2021
Courtney Pew Y 3/18/2022
Mike Jones Y 11/17/2021

agement approval and the date of the

ate of purchase with Ms. Kathy Wood.
N/A" response within Column F).
Per Purchasing Portal
Per Vendor Invoice TEST RESULT
Screenshot

Direct Supervisor Approval

Date of Approval
Date Purchase Made Occurred Prior to Purchase?
(xx/xx/xxxx)
(Y/N)
 N/A N/A N/A
9/4/2021 9/6/2021 Y
1/5/2022 1/10/2022 Y
3/21/2022 3/22/2022 Y
11/18/2021 11/10/2021 N