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:

Schema

Cognitive structures or frameworks that help organize and interpret information, forming the basis of knowledge and understanding.

Preoperational

A stage in Piaget's theory of cognitive development, during which a child from about 2 to 7 years old begins to engage in symbolic play but does not yet understand concrete logic.

Formal Operational

The final stage of cognitive development (as per Jean Piaget's theory), characterized by the ability to think abstractly, logically, and systematically.

Concrete Operational

A stage in Piaget's theory of cognitive development where children (around ages 7 to 12) gain the ability to think logically about concrete and specific objects and events.