# Test of Controls — Workpaper

_Generated by TPRM Copilot · [lunariduo.com](https://lunariduo.com)_

_Generated 2026-05-24 06:23_

## Sample Test Results

| Sample | Requestor | Vendor | Overall Result |
|--------|-----------|--------|----------------|
| 1 | Kelly Smith | Betty's Diner | ✅ Pass |
| 2 | Mike Jones | Worldwide Computers | ❌ Exception |
| 3 | Dave White | Top Talent Consultants | ✅ Pass |
| 4 | Kathy Wood | Software Solutions | ✅ Pass |
| 5 | Mary Thompson | Brownstone Restaurant | ❌ Exception |

## Per-Sample Attribute Detail

### Sample 1 — Kelly Smith → Betty's Diner

**Overall:** Pass

| Attribute | Status | Expected | Observed | Rationale |
|-----------|--------|----------|----------|-----------|
| approval_required | — N/A | Approval not required at this amount/role | $4,000 is below the Associate approval threshold of $5,000. | $4,000 is below the Associate approval threshold of $5,000. |
| evidence_in_portal | — N/A | Not applicable when pre-approval is not required | N/A | Pre-approval was not required for this transaction. |
| appropriate_approver | — N/A | Not applicable when pre-approval is not required | N/A | Pre-approval was not required for this transaction. |
| approval_timing | — N/A | Not applicable when pre-approval is not required | N/A | Pre-approval was not required for this transaction. |

### Sample 2 — Mike Jones → Worldwide Computers

**Overall:** Exception

| Attribute | Status | Expected | Observed | Rationale |
|-----------|--------|----------|----------|-----------|
| approval_required | ✅ Pass | Approval required for Manager engagement ≥ $10,000 | Engagement amount $10,500 meets/exceeds threshold | Mike Jones (Manager) engaged vendor for $10,500 which meets the role threshold of $10,000. |
| evidence_in_portal | ✅ Pass | Approval record present in the Vendor Request & Approval Portal | Portal record found | Portal evidence supports the approval. |
| appropriate_approver | ❌ Fail | Approval by direct supervisor: Dave White | Approval recorded from: Tyler Day | Approver (Tyler Day) is NOT the requestor's direct supervisor per the Org Chart (Dave White). |
| approval_timing | ✅ Pass | Approval date ≤ vendor invoice date | Approval 2021-09-04; invoice 2021-09-06 | Approval (2021-09-04) was obtained on or before the vendor invoice date (2021-09-06). |

### Sample 3 — Dave White → Top Talent Consultants

**Overall:** Pass

| Attribute | Status | Expected | Observed | Rationale |
|-----------|--------|----------|----------|-----------|
| approval_required | ✅ Pass | Approval required for Senior Manager engagement ≥ $10,000 | Engagement amount $15,000 meets/exceeds threshold | Dave White (Senior Manager) engaged vendor for $15,000 which meets the role threshold of $10,000. |
| evidence_in_portal | ✅ Pass | Approval record present in the Vendor Request & Approval Portal | Portal record found | Portal evidence supports the approval. |
| appropriate_approver | ✅ Pass | Approval by direct supervisor: Kathy Wood | Approval recorded from: Kathy Wood | Approver (Kathy Wood) matches the requestor's direct supervisor per the Org Chart (Kathy Wood). |
| approval_timing | ✅ Pass | Approval date ≤ vendor invoice date | Approval 2022-01-05; invoice 2022-01-10 | Approval (2022-01-05) was obtained on or before the vendor invoice date (2022-01-10). |

### Sample 4 — Kathy Wood → Software Solutions

**Overall:** Pass

| Attribute | Status | Expected | Observed | Rationale |
|-----------|--------|----------|----------|-----------|
| approval_required | ✅ Pass | Approval required for Director engagement ≥ $10,000 | Engagement amount $20,000 meets/exceeds threshold | Kathy Wood (Director) engaged vendor for $20,000 which meets the role threshold of $10,000. |
| evidence_in_portal | ✅ Pass | Approval record present in the Vendor Request & Approval Portal | Portal record found | Portal evidence supports the approval. |
| appropriate_approver | ✅ Pass | Approval by direct supervisor: Courtney Pew | Approval recorded from: Courtney Pew | Approver (Courtney Pew) matches the requestor's direct supervisor per the Org Chart (Courtney Pew). |
| approval_timing | ✅ Pass | Approval date ≤ vendor invoice date | Approval 2022-03-21; invoice 2022-03-22 | Approval (2022-03-21) was obtained on or before the vendor invoice date (2022-03-22). |

### Sample 5 — Mary Thompson → Brownstone Restaurant

**Overall:** Exception

| Attribute | Status | Expected | Observed | Rationale |
|-----------|--------|----------|----------|-----------|
| approval_required | ✅ Pass | Approval required for Senior Associate engagement ≥ $5,000 | Engagement amount $12,500 meets/exceeds threshold | Mary Thompson (Senior Associate) engaged vendor for $12,500 which meets the role threshold of $5,000. |
| evidence_in_portal | ✅ Pass | Approval record present in the Vendor Request & Approval Portal | Portal record found | Portal evidence supports the approval. |
| appropriate_approver | ✅ Pass | Approval by direct supervisor: Mike Jones | Approval recorded from: Mike Jones | Approver (Mike Jones) matches the requestor's direct supervisor per the Org Chart (Mike Jones). |
| approval_timing | ❌ Fail | Approval date ≤ vendor invoice date | Approval 2021-11-18; invoice 2021-11-10 | Vendor invoice (2021-11-10) PREDATES Portal approval (2021-11-18) by 8 day(s) — engagement occurred before approval was obtained. |