IIA
IIA-CIA-PART2 · Question #173
IIA-CIA-PART2 Question #173: Real Exam Question with Answer & Explanation
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Question
Which of the following are advantages of flowcharts over internal control questionnaires? 1. Flowcharts reduce the need to test whether employees are observing internal control processes 2. Flowcharts provide a visual depiction of the processes in the area under review 3. Flowcharts identify and prioritize internal control design weaknesses. 4. Flowcharts highlight the control points to help internal auditors evaluate control design
Options
- A1 and 3 only
- B2 and 4 only.
- C1.2. and 3 only
- D
- 3 and 4 only
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