Part (c) for 4 marks required four application controls to ensure the completeness and accuracy of the input of purchase invoices. Performance on this question was quite unsatisfactory. Many candidates failed to pick up marks for this question; also this question was left unanswered by some candidates.

The requirement was for application controls, these could be computerised or manual, but they needed to address the specific area of INPUT of invoices. Many candidates gave general computer controls such as passwords or provided auditor’s substantive tests.

In addition candidates listed recommendations from part 1(b) such as “sequentially numbered orders or regular bank reconciliations”; these have nothing to do with input of invoices. Some answers focused on auditing the purchase cycle, agreeing orders to goods received notes and to invoices. Candidates clearly either have a knowledge gap in this area or failed to read the question requirement carefully.