Audit Testing Procedures

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Audit Testing Procedures

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A test of control explains the audit procedures used to determine if a control is designed and operating The goal of the test of controls in audit procedures is to determine if controls are sufficient to prevent or detect risks that could impact a business 5 Testing Methods Used During Audit Procedures Inquiry Inquiry is a fairly straightforward testing method using interview style questioning with the point of contact Observation Another simple basic and effective testing method involves an auditor s observation of tasks procedures

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