When Preparing a Record of a Client's Internal Control,the Independent

question 64

Multiple Choice

When preparing a record of a client'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 a client'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.