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TESTING OF CONTROLS - Coggle Diagram
TESTING OF CONTROLS
ACCESS
- Test data
- Inspect access profiles
- Order logs(unusual attempts)
Recons
- Reperform castings
- Supporting Documentation
- Inspect signature
- The person who prepares the cashbook cannot prepare the Recon
-TOcs are not for quantifying misstatements but to test operating effectiveness
- Rand amount of MM from ToCs is not compared to the materiality limit