Which One of the Following Statements Is NOT Correct

question 66

Multiple Choice

Which one of the following statements is NOT correct?

• A) When reliable and understandable narratives, flowcharts and questionnaires are available from the client, it is desirable to use them rather than have the auditor prepare his or her own documents.
• B) It would be unusual to use both a narrative and a flowchart to describe the same system.
• C) The advantage of the narrative description is the ease of describing the details of the internal controls.
• D) The use of both questionnaires and flowcharts on the same engagement is highly desirable for understanding the client's system.

---

Definitions:

Hard Drives

Data storage devices used in computers and other devices, employing magnetic storage to save and retrieve digital information.

Output Technologies

Technologies concerned with the presentation of data, including monitors, printers, and audio systems, designed to communicate information to the user.

Microprocessor

A computer processor contained on a single integrated circuit, performing the functions of a CPU in a computer system.

Thin Client

A computing device with minimal local storage and processing capabilities, designed to connect to a network where it can access applications and data.