- 1 Marks
Question
To obtain an understanding of the internal control system, which ONE of the following computer documentations can assist the auditor?
- A. System narrative
- B. System flowchart
- C. System counts
- D. Record layout
- E. Programme listing
Answer
B
Explanation: The answer is B. System flowchart. A system flowchart visually represents the flow of processes within a system, making it easier for the auditor to understand the internal control structure and identify any weaknesses in the process flow.
- Tags: Audit evidence, Audit Procedures, Documentation, Internal Control, System Flowchart
- Level: Level 3
- Topic: Audit of IT Systems and Data Analytics
- Series: NOV 2011
- Uploader: Dotse