Which of the Following Documents Will an Auditor Use to Demonstrate

question 63

Multiple Choice

Which of the following documents will an auditor use to demonstrate an understanding of internal control?

• A)Checklists,disclosures and procedures.
• B)The audit report,internal control opinions and confirmations.
• C)Workpapers,engagement letters and management representation letters.
• D)Questionnaires,narratives and flowcharts.

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Definitions:

Organizational Processes

entails the methods and practices through which an organization accomplishes its objectives, including decision-making, communication, and task allocation.

Reengineering

Reengineering involves fundamentally redesigning business processes, structures, and systems to achieve significant improvements in performance, productivity, and quality.

TQM

Total Quality Management is a management approach focused on long-term success by focusing on customer satisfaction, and involving all members of an organization in improving processes, products, services, and the culture in which they work.

Organizational Change

The process through which organizations transform their structure, strategies, processes, or culture to adapt to changes in the environment.