The Most Common Forms of Documentation That Auditor Uses to Signify

question 69

Multiple Choice

The most common forms of documentation that auditor uses to signify their understanding of the system of internal control include ________.

• A)audit plan
• B)only flowcharts
• C)flowcharts, narratives, and logic diagrams
• D)logic diagrams only

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Definitions:

Critical Evaluator

A critical evaluator assesses projects, ideas, or performance with a focus on identifying strengths, weaknesses, and areas for improvement.

Outside Evaluators

Independent experts or organizations hired to assess the quality, effectiveness, or value of a program, project, or institution.

Force Field Analysis

A method used to identify and examine the forces for and against a change or decision, developed by Kurt Lewin.

Barriers to Change

Factors or conditions that prevent or hinder the process of change within an organization or an individual's life.