Risk assessment procedures: preplanned separation of multiple functions that may create risk if controlled by one specific entity.
	Substantive Tests of Transactions: ensure that transactions originate from a list of pre-approved vendors.
	Risk assessment procedures: ensure that no items in this category are missing.
	Risk assessment procedures: ensure that no items in this category are missing.
	Risk assessment procedures: ensure that no items in this category are missing.
	Tests of controls: ensure that system is properly in place regarding comparing vendor origin to the prepared vendor list.
	Substantive Tests of Transactions: ensure that statements are signed by an independent person
	Substantive Tests of Transactions: ensure that documents can be canceled before signing check
	Tests of Controls: Ensure that payments are posted on the correct dates and filed correctly
	Tests of Controls: independent reconciliation of bank accounts confirm that accounts are stable
	Tests of Controls: Transactions are appropriately recorded and completed

For each test of control identified in above ., list one substantive test of a transactions audit procedure to test whether the control is operating effectively. Use the most reliable substantive tests of transaction evidence that you can think of.