Step C. Internal control

C3/4. Tests Of Control

C3
a) Describe computer systems controls including general IT controls and application controls.

b) Describe control objectives, control procedures, activities and tests of control in relation to:
i) The sales system;
ii) The purchases system 
iii) The payroll system
iv) The inventory system 
v) The cash system
vi) Non-current assets

C4
a) Discuss the requirements and methods of how reporting significant deficiencies in internal control are provided to management and those charged with governance.

b) Explain, in a format suitable for inclusion in a report to management significant deficiencies within an internal control system and provide recommendations for overcoming these deficiencies to management.