# data[].attributes.body
You wish to evaluate the exceptions in the exception reports created by the system for sales exceeding $5,000.

Discuss the following questions in your teams:
1) What is the population for your test?
2) What type of sampling technique would you recommend for each of the following
scenarios? Why would you suggest that?
3) As the auditor, would you classify this as internal control testing or substantive testing

# data[].attributes.body
The calculation of the employee wages needs to be checked regarding the sourcing of the correct hours worked and pay rates used, as such you wish to recalculate some of them

Discuss the following questions in your teams
1) What is the population for your test?
2) What type of sampling technique would you recommend for each of the following
scenarios? Why would you suggest that?
3) As the auditor, would you classify this as internal control testing or substantive testing

# data[].attributes.body
You wish to get a rough idea of whether the automatic selling price selected by the computer system when a product is scanned is correct.

Discuss the following questions in your teams
1) What is the population for your test?
2) What type of sampling technique would you recommend for each of the following
scenarios? Why would you suggest that?
3) As the auditor, would you classify this as internal control testing or substantive testing

# data[].attributes.body
The calculation of the employee wages needs to be checked regarding the sourcing of the correct hours worked and pay rates used, as such you wish to recalculate some of them.

Discuss the following questions in your teams
1) What is the population for your test?
2) What type of sampling technique would you recommend for each of the following
scenarios? Why would you suggest that?
3) As the auditor, would you classify this as internal control testing or substantive testing

# data[].attributes.body
You want to check the quality of the recorded PPE items in the warehouse of your client.

Discuss the following questions in your teams:
1) What is the population for your test?
2) What type of sampling technique would you recommend for each of the following
scenarios? Why would you suggest that?
3) As the auditor, would you classify this as internal control testing or substantive testing

# data[].attributes.body
The credit manager was on leave for two months of the fiscal year. You wish to check if the acting credit manager approved the customer orders exceeding $10,000 correctly.

Discuss the following questions in your teams
1) What is the population for your test?
2) What type of sampling technique would you recommend for each of the following
scenarios? Why would you suggest that?
3) As the auditor, would you classify this as internal control testing or substantive testing

# data[].attributes.body
Based on your understanding of the situation, answer the following questions
1) List at least 5 internal controls you believe would be present in this case.
2) Identify the reason for the presence of the internal control.
3) Classify the nature of the control, i.e., prevent or detect.
4) As an auditor, how could you assess the effectiveness of the control?

# data[].attributes.body
Based on your understanding of the situation, answer the following questions
1) List at least 5 internal controls you believe would be present in this case.
2) Identify the reason for the presence of the internal control.
3) Classify the nature of the control, i.e., prevent or detect.
4) As an auditor, how could you assess the effectiveness of the control?

# data[].attributes.body
Based on your understanding of the situation, answer the following questions
1) List at least 5 internal controls you believe would be present in this case.
2) Identify the reason for the presence of the internal control.
3) Classify the nature of the control, i.e., prevent or detect.
4) As an auditor, how could you assess the effectiveness of the control?

# data[].attributes.body
Based on your understanding of the situation, answer the following questions
1) List at least 5 internal controls you believe would be present in this case.
2) Identify the reason for the presence of the internal control.
3) Classify the nature of the control, i.e., prevent or detect.
4) As an auditor, how could you assess the effectiveness of the control?

# data[].attributes.body
Based on your understanding of the situation, answer the following questions
1) List at least 5 internal controls you believe would be present in this case.
2) Identify the reason for the presence of the internal control.
3) Classify the nature of the control, i.e., prevent or detect.
4) As an auditor, how could you assess the effectiveness of the control?