4. Identify whether the following tests are tests of controls, substantive analytical procedures, tests of details of transactions, or tests of details of account balances:

a) Select a sample of customer receivables and send positive confirmations to each one

b) Examine monthly bank reconciliations for the internal auditors' initials indicating internal verification and review of the reconciliation.

c) Select a sample of entries in sales journal and trace each to the shipping documents

d) Compute receivable turnover and compare with previous years

e) For a sample of new customers, determine whether credit approval was properly administered and documented

f) Compare the dates on a sample of sales invoices with the dates of shipment and the dates they were recorded in the sales journal