When Documenting an Entity's Internal Control, the Independent Auditor Sometimes

question 41

Multiple Choice

When documenting an entity's internal control, the independent auditor sometimes uses a systems flowchart, which can best be described as a:

• A)pictorial presentation of the flow of instructions in an entity's internal computer system.
• B)diagram which clearly indicates an organization's internal reporting structure.
• C)graphic illustration of the flow of operations which is used to replace the auditor's internal control questionnaire.
• D)symbolic representation that represents the flow of documents and the processing steps among departments in the entity.

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Definitions:

Cerebral Cortex

The outer layer of neural tissue of the cerebrum of the brain, playing a key role in memory, attention, perception, awareness, thought, language, and consciousness.

Hypothalamus

A region of the brain below the thalamus that coordinates both the autonomic nervous system and the activity of the pituitary, controlling body temperature, hunger, thirst, fatigue, sleep, and circadian cycles.

Limbic System

A complex system of nerves and networks in the brain, involving several areas near the edge of the cortex concerned with instinct and mood. It controls the basic emotions (fear, pleasure, anger) and drives (hunger, sex, dominance, care of offspring).

Cerebellum

The part of the brain located at the back of the skull, beneath the occipital lobes, involved in regulating motor movements, maintaining posture and balance, and possibly cognitive functions.