Final answer:
Tests of controls in accounting provide reasonable assurance that internal control procedures are designed and operating effectively.
Step-by-step explanation:
The purpose of tests of controls in accounting is to provide reasonable assurance that the internal control procedures are designed and operating effectively.
These tests involve examining and evaluating the effectiveness of a company's internal control system, which includes policies, procedures, and processes that help ensure accurate financial reporting and safeguarding of assets.
For example, one test of controls could be reviewing a company's policy for approving and recording sales transactions to ensure that it is being followed consistently and accurately.