Next, you will look at several examples of tests of controls. Indicate in the table which is the type of test that applies to each of the following situations (which of the four typical control tests).

1- Examine a sample of warehouse inventory requisitions (warehouse slips) to determine if they contain the authorized signature.

2- Examine the documents that evidence the asset purchases before and after the date of the Situation Statement to verify that they were recorded in the appropriate period.

3- Interview the operations manager to discuss the deviations found when evaluating the internal control associated with the purchase and management of inventory.

4- The auditors see if the credit authorization process is carried out as described.

Cases Control test type

1.

2.

3.

4.

Explain why and when we do the test of controls.