Multiple Choice
The documentation of an auditor's understanding of internal controls
A) Is optional.
B) Must be exclusively in either narrative, questionnaires, or flowchart form.
C) Must include flowcharts.
D) Can include any combination of narratives, questionnaires, or flowcharts.
Correct Answer:

Verified
Correct Answer:
Verified
Q30: Data capture occurs through source documentation, direct
Q36: Internal control includes monitoring of controls.
Q48: As opposed to a manual control,an automated
Q55: Which of the following statements concerning control
Q57: While substantive procedures may support the accuracy
Q64: An entity's IT infrastructure refers to:<br>A)Hardware components.<br>B)Programmers.<br>C)Software.<br>D)Data
Q65: An auditor would most likely be concerned
Q67: The risk assessment component of internal control
Q76: Tests of controls must be performed if
Q96: A high detection risk strategy includes all