AUE3761 Test 4 2023
SUGGESTED SOLUTION
General comments:
- Remember that this memorandum is only a guideline.
- Students who described answers in a different manner, earn marks if it relates to a
point provided in the memorandum.
- By providing answers in your own words, it provides better evidence that you are
able to apply your knowledge to the practical nature of the question paper.
Required 1: With reference to the information provided under Part 1: Online booking
and payment application using Paddling:
Assume that your audit firm plans to rely on the controls put in place at Padel.
MARKS
Formulate the tests of controls that you would perform to test the automated controls
for customer bookings and payments on the Paddling application for year ended 31
July 2023. If you perform tests of controls using test data, limit your answer to invalid test
data.
References: TL103 Lesson 7.1 and Auditing Notes 9
Court booking and payment
(Note that mandatory fields etc can be tested via test data or reprocessing, or data
analytics)
1. Attempt to gain access or book a court without proper authentication/fictitious
email or password (1 ½) and confirm that it does not succeed/pass. ^
2. Attempt to finalise a court booking transaction by leaving the mandatory field blank
(1 ½) (court number, date, time, account holder name, account number, cvv, expiry
^
date) and confirm that it does not succeed/pass.
3. Attempt to finalise a court booking payment/sale transaction by not providing all
credit card details (1 ½) and confirm that it does not succeed/pass. ^
4. Attempt to complete the payment details field by using an invalid/expired credit card
(1 ½) and confirm that it does not succeed/pass. ^
5. Attempt to complete the payment details by using incorrect details on the
applicable fields (1 ½) eg. non-alphabetical for account holder name or non- ^
numeric digits for the cc number/cvv/expiry date, negative signs and confirm that it
does not succeed/pass (1 ½ for example). ^
6. For approved credit card transactions, agree invoice/remittance advice to the
automated email to the customer (1 ½) and unique booking reference number ^
(1 ½) OR for unapproved credit card transactions, confirm that there was no
SUGGESTED SOLUTION
General comments:
- Remember that this memorandum is only a guideline.
- Students who described answers in a different manner, earn marks if it relates to a
point provided in the memorandum.
- By providing answers in your own words, it provides better evidence that you are
able to apply your knowledge to the practical nature of the question paper.
Required 1: With reference to the information provided under Part 1: Online booking
and payment application using Paddling:
Assume that your audit firm plans to rely on the controls put in place at Padel.
MARKS
Formulate the tests of controls that you would perform to test the automated controls
for customer bookings and payments on the Paddling application for year ended 31
July 2023. If you perform tests of controls using test data, limit your answer to invalid test
data.
References: TL103 Lesson 7.1 and Auditing Notes 9
Court booking and payment
(Note that mandatory fields etc can be tested via test data or reprocessing, or data
analytics)
1. Attempt to gain access or book a court without proper authentication/fictitious
email or password (1 ½) and confirm that it does not succeed/pass. ^
2. Attempt to finalise a court booking transaction by leaving the mandatory field blank
(1 ½) (court number, date, time, account holder name, account number, cvv, expiry
^
date) and confirm that it does not succeed/pass.
3. Attempt to finalise a court booking payment/sale transaction by not providing all
credit card details (1 ½) and confirm that it does not succeed/pass. ^
4. Attempt to complete the payment details field by using an invalid/expired credit card
(1 ½) and confirm that it does not succeed/pass. ^
5. Attempt to complete the payment details by using incorrect details on the
applicable fields (1 ½) eg. non-alphabetical for account holder name or non- ^
numeric digits for the cc number/cvv/expiry date, negative signs and confirm that it
does not succeed/pass (1 ½ for example). ^
6. For approved credit card transactions, agree invoice/remittance advice to the
automated email to the customer (1 ½) and unique booking reference number ^
(1 ½) OR for unapproved credit card transactions, confirm that there was no
