Example of Sample Evaluation Table
Detailed testing schedule supporting the Test of Control Working Paper.
| Sample No. | PO Number | PO Date | Amount (USD) | Control Requirement | Evidence Reviewed | Test Performed | Result | Exception? | Auditor Conclusion |
|---|---|---|---|---|---|---|---|---|---|
| 1 | PO-2026-00015 | 05-Jan-2026 | 15,200 | Dual approval required | ERP approval log | Verified Procurement Manager and Finance Manager approvals before issuance | Both approvals found | NO | PASS |
| 2 | PO-2026-00031 | 11-Jan-2026 | 22,500 | Dual approval required | ERP approval log | Verified approval sequence | Both approvals found | NO | PASS |
| 3 | PO-2026-00044 | 17-Jan-2026 | 18,000 | Dual approval required | ERP approval log | Checked approval records | Finance Manager approval missing | YES | EXCEPTION |
| 4 | PO-2026-00067 | 25-Jan-2026 | 11,700 | Dual approval required | ERP approval log | Verified approval timestamps | Both approvals found | NO | PASS |
| 5 | PO-2026-00082 | 29-Jan-2026 | 13,900 | Dual approval required | ERP approval log | Verified approvers and issuance date | Both approvals found | NO | PASS |
| SUMMARY | 1 Exception | 4 / 5 Passed | |||||||
Auditor Evaluation Criteria
| Exception Rate | Assessment |
|---|---|
| 0% | Effective |
| Very Low (e.g., 1 isolated exception) | Effective with Minor Exception |
| Moderate | Partially Effective |
| High | Ineffective |
| Systematic or Recurring | Control Failure |
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