Basically test of control is that you are testing the effectiveness of the controls for example :
Purchase notes are singed by the one who prepares it and FM.. this here is a control, we test it by observing this process, selecting a sample of Purchase notes and see if both signatures are there.
on the other hand substantive procedures we are testing the assertions of the F/S.. CEVOP
Completness ( B/S inventory )
request list of inventory sheet go the the warehouse check if all inventory on the sheet is completed
whatever is in the stock, exists in the sheet.
i hope i made it little clear.. as am sitting for the second time in June.
anyone correct me if am wrong with both explanation and examples