AAP 4 - Tests of Control

  • Level: Second year
  • Duration: 2 days
  • 12 & 13 July 2027
AAP 4 - Tests of Control
Course overview
Providing trainees with an understanding of how best to analyse and document information systems and related control activities, and then how to design and perform tests of control where this is seen to be the most cost-effective audit approach.

What do we cover in this course?

  • When we need to obtain an information system descriptions
  • How to obtain and document information systems in the most cost-effective manner
  • When do we need to obtain an understanding of control  activities
  • How best to identify control activities
  • Designing test of control
  • Selecting samples for tests of control
  • Evaluating the results of tests of control

Graeme O'Reilly

Training course developer and facilitator
ABOUT Graeme
Graeme has been training trainee accountants in the practical application of auditing theory for 30 years.  He is known for his ability to help delegates make sense of what might otherwise be complex topics and is passionate about teaching others.
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