General Work Paper Template:

Test of Controls

Work Paper WPx.y
Prepared by: John T. Student
Prepared on: mm/dd/yy

Purpose of Test: To verify that inspection of the HR action can effectively control the risk of purchases initiated by unauthorized personnel.

Testing Approach: Inspect a list of HR actions relating to the Procurement Department over the course of the audit period. For each termination and transfer, verify that no purchase orders were issued subsequent to HR action date.

Results of Testing:

|# |Date |Descriptor |Approved (Y/N) |Exception? |
| | | | |(Y/N) |
|BCPO-08-2336 |1/30/08 |Purchase orders were issued subsequent to HR action date |N |Y |
| | |1/19/08. | | |
|BCPO-08-2351 |2/16/08 |Purchase orders were issued subsequent to HR action date |N |Y |
| | |2/15/08. | | |
|BCPO-08-2356 |2/18/08 |Purchase orders were issued subsequent to HR action date |N |Y |
| | |2/17/08. | | |
|BCPO-08-2357 |2/18/08 |Purchase orders were issued subsequent to HR action date |N |Y |
| |