(Name of Agency)

Test of Control Working Paper

Process: Prepared By/ Date: __________

Sub-Process:
Reviewed By/ Date: ___________
Accounts Affected:

Test of Control WP#: _______________________

I. Determine control and control testing procedures:

Control
Process Risk Controls Control Testing Procedures Ref.

II. Selection of items to be tested:

a. Sample Population - ________
b. Sample Size - ____________
III. Tolerable deviation: _______________

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II. Test Controls:

Control Reference
Item
No. 1 2 3 4 5 REMARKS

Total no. of deviations

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