(i)
(ii)
Identify key controls to test and over the occurrence, accuracy and
completeness of sales revenue at the drive through restaurants.
Describe the test of control procedures to test operating effectiveness of the
controls identified in (i) above
i.
The sales module automatically
requests each waiter to change their
passwords on a 3-monthly cycle
ii.
Using CAATs extract a report of password history and
confirm there is no password which is older than 3
months.
Waiters only have read only access to Inspect access profiles of staff to confirm that waiters
the price Masterfile and the inventory only have read only access to the price Masterfile and
records
the inventory records.
Extract a report of changes made to the Masterfile and
inventory records and inspect it to confirm that no waiter
profile made these changes.
Review of prices in the Masterfile is
done monthly
For a sample of months Inspect documented evidence of
review of prices in the master files.
Extract the price list from the master file and agree to the
approved price list.
An order will not process if a waiter
enters an invalid code.
Attempt to process an order by entering an invalid code
and confirm that the order will not go through
For a sample of order inspect for invalid codes by
agreeing the details to an approved code list.
System will not process an order if
the waiter does not capture the code
and quantity of items ordered
Observe the waiters capturing orders and confirm that if
they do not capture the code and quantity of items sold,
the system will not process the order.
System calculates the total price
For a sample of selected orders using CAATs .Verify
based on the prices in the Masterfile codes prices per the sales Masterfile to the prices charged
plus quantities captured by the waiter. to customers
Sales orders generated by the system
are sequentially numbered.
Inspect the sequential numbering of the sales orders for
missing numbers, and follow up on missing numbers. Use
of CAAT to check integrity of sequence.
A receipt is printed out
Observe the waiter taking orders and receiving payments
and confirm that a receipt is printed out with a record of
the transaction
Terminal used to load the files is
stored in a secure room and access to
the terminal is restricted by a
password
Attempt to access the terminal with an invalid password
and confirm that access will be denied.
The group accountant reviews
Enquire of the group accountant what process is followed
journals before they are captured into to review the journal entries before they are captured into
the accounting records
the accounting records
Inspect the journal entries for evidence of review by the
group accountant (signature)
Each restaurant prints out a sales
report from TKTS which is then sent
to the head office for reconciliation
with the total sales figure in the
accounting system
For a sample of months inspect a sample of
reconciliations prepared by the accountant.
Reports are reviewed by the group
accountant and variances are
investigated and logged
Inspect the reconciliations for evidence of review by the
group accountant.
Batch files are transferred via a
dedicated communication line and
the data is also encrypted during
transmission
Using CAATs test to confirm whether data is encrypted
when it is transferred.
For a sample of variances noted follow up on corrective
action take to assess effectiveness of review process.