Accounting · Audit and Internal Control
An audit partner requests a comprehensive, easy-to-read visual documentation of a client's transactions and control flows. Which recording method is most suitable for displaying sequential flows and control points visually?
- 1Copying the company's internal control manual
- 2A flowchart✓
- 3Computerized narrative notes
- 4A computerized Internal Control Evaluation Questionnaire (ICEQ)
Correct answer
A flowchart
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