Which One of the Following Statements Is NOT Correct

question 116

Multiple Choice

Which one of the following statements is NOT correct?

• A) It would be unusual to use both a narrative and a flowchart to describe the same system.
• B) The advantage of the narrative description is the ease of describing the details of the internal controls.
• C) The use of both questionnaires and flowcharts on the same engagement is highly desirable for understanding the client's system.
• D) 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.

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Definitions:

Human-Interest Story

A human-interest story is a narrative that focuses on the personal or emotional experience of individuals, designed to captivate and engage the audience.

Opening Statement

An initial verbal or written remark that introduces a topic, presentation, argument, or case.

Shocking Statement

A declaration or claim designed to provoke strong emotions or surprise in the audience.

Direct Structure

A clear and straightforward organizational layout where the main points are presented directly at the beginning.