Summarize the overall audit strategy based on the gigen information Substantial testing is required. Dollarama is able to verify the accuracy derived from revenues. Apply directional testing to find the correct source document to satisfy its existence and accuracy and the transaction system's overall effectiveness. Use the procedure of observation at each of the 7 distribution centres and a sample of stores to observe how the inventory count processes was done throughout the year and at the end of the year and evaluate their effectiveness. Internal control testing as it promotes accountability, prevent fraud, and improve operational efficiency, accuracy ensure the proper implementation of affairs and compliance with regulations and policy. Internal control testing should also be used to evaluate Dollarama's internal controls over payroll. This could include checking that there is appropriate segregation of duties, and that there are controls to ensure all payroll transactions are authorized, recorded, and paid correctly. Besides, inquiry and Observation is also needed to discuss the payroll process with management and observing the payroll process to understand it