For each of the 8 audit procedures listed. Identify whether the procedures is a test of control (TOC) or a substantive procedure (SP).

1. Observe end of year physical inventory count.
2. Inspect documents for appropriate authorisation.
3. Accounts receivable confirmation.
4. Match purchasing records to inventory on hand or sold.
5. Ensure segregation of duties.
6. Analytical analysis of assets, liabilities, revenue and expenses.
7. Trace a transaction though the accounting system.
8. Examine accounts payable supporting documents.