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A person responsible for carrying out a test control is supposed to focus on the inside control of the business over financial control as it has direct effects on financial reports during the auditing process. Thus before carrying out the audit, permission for internal financial control is required after which an assessment to determine whether the controls are legitimate is done (Herzig et al.., 2013). This is done to make sure that there are no forces that may affect the reliability of the statements for an honest financial conclusion. Lastly, the procedures of carrying out test controls vary depending on the nature of control the auditor is supposed to review. The most common procedure used to test control is first carrying out an observation, then an inspection of documents, re-perforation, recalculation, and finally confirmation of the test.