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:

Indirect Influence

The effect on individuals or processes that is not directly imposed but occurs through secondary or less obvious channels.

Federal Bureaucracy

The collection of government agencies and institutions that implement and administer federal laws and programs.

Administrative Law Judges

Officials within federal or state agencies who conduct hearings and make decisions on disputes involving the agency's regulations.

Political Support

Backing provided to a politician or political party by voters, often reflected through electoral support or public endorsement.