Chapter 10
Past paper questions
Tinkerbell bell
Test of control Objective
Ask for a sample of sales order too ensure To ensure that there are no errors in sales
that they are in writing order.
Enter a dummy order for goods not in stock. To ensure that there is no customer
The system should reject this order. dissatisfaction during the order process
regarding availability.
Enter a dummy order for customers above To ensure that the chances for incurring a
credit limit. The system should reject this bad debt is minimised.
order.
Ask for a sample of invoices to ensure the To ensure that there are no unnecessary
discount is authorised by the sales discounts which could lead to loss of
manager. revenue.
Ask for a sample of credit limit To ensure that chances of a bad debt is
authorisation forms to ensure that the minimised
credit limit is being authorised by the credit
controller.
Physically visit the warehouse during the Too ensure that no incorrect deliveries are
dispatch process to ensure that goods are being made which could lead to customer
being double checked before being sent off dissatisfaction.
Past paper questions
Tinkerbell bell
Test of control Objective
Ask for a sample of sales order too ensure To ensure that there are no errors in sales
that they are in writing order.
Enter a dummy order for goods not in stock. To ensure that there is no customer
The system should reject this order. dissatisfaction during the order process
regarding availability.
Enter a dummy order for customers above To ensure that the chances for incurring a
credit limit. The system should reject this bad debt is minimised.
order.
Ask for a sample of invoices to ensure the To ensure that there are no unnecessary
discount is authorised by the sales discounts which could lead to loss of
manager. revenue.
Ask for a sample of credit limit To ensure that chances of a bad debt is
authorisation forms to ensure that the minimised
credit limit is being authorised by the credit
controller.
Physically visit the warehouse during the Too ensure that no incorrect deliveries are
dispatch process to ensure that goods are being made which could lead to customer
being double checked before being sent off dissatisfaction.
