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

question 72

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 of a system or series of sequential processes.

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Definitions:

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