What are procedures for test of control for audit?

Tests of controls consist of procedures directed toward the evaluation of the effectiveness of the design and implementation of internal controls (AU 319).when tests of controls look at design issues, the auditors evaluates whether the control has been properly designed to prevent or detect material misstatement.

The flowing audit procedures are examples of tests of controls:

• Inquires of appropriate management, supervisor, and staff personnel.
• Inspection of document, report, and electronic files.
• Observation of the application of specific Controls.
• Re performance of the application of the control by the auditors. etc.