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The Most Efficient Means of Gathering Evidence About the Internal

Question 39

Multiple Choice

The most efficient means of gathering evidence about the internal control is to conduct a formal interview with knowledgeable managers and


A) Write a narrative description of each important control.
B) Prepare a flowchart illustrating the internal control.
C) Prepare a well-indexed file of audit documentation.
D) Use an internal control questionnaire.

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