Browsing Tag

Test of Controls (TOC)

2 posts

Test of Controls: Effective Methodology to Improve Audit Fieldwork Efficiency (Part 2)

In Part 1 of this article, we have briefly introduced and highlighted the importance of test of controls (TOC), the principles behind TOC as well as the type of TOC and the level of reliability of audit evidence obtained from each type of TOC.
  • May 12, 2021
  • 3.5K views

Test of Controls: Effective Methodology to Improve Audit Fieldwork Efficiency (Part 1)

What is a test of controls (TOC)? Why is there a need to perform TOC and how can it help in improving audit efficiency?
  • May 10, 2021
  • 6.8K views