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What type of test controls should be put in place for computer to assign numbers to receiving reports?

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I'm not sure if you are referring to a computer program test control or simple test controls in general.

There is an excellent article @ entitled Assessing the Reliability of Computer-Processed Data. I believe if you read thru this article you will get some ideas of how and what to test.

When the reliability of a computer-based system is the primary objective of the audit, the auditors should conduct a review of the systems general and application controls.

There are basically two approaches to assessing the reliability of computer-based data, the system review generally ...