Control procedures consist of practices and procedures in addition to the control
environment, established to achieve certain specific objectives. For each of the
procedures listed below, explain the purpose of the control procedures and state the
tests of control you would perform to confirm that the control objective was being
achieved.
a) The preparation of a reconciliation statement. (4
marks)
b) The maintenance of a fixed assets register. (9
marks)
c) The existence of passwords in a micro-computer accounting system. (7
marks)