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…

Question

Options

• A1 and 3 only
• B2 and 4 only.
• C1.2. and 3 only
• D
  2. 3 and 4 only

• A
  9% (5)
• B
  73% (41)
• C
  4% (2)
• D
  14% (8)

Explanation

Flowcharts provide a visual depiction of the processes in the area under review, helping internal auditors and stakeholders understand the workflow and identify key control points. Additionally, flowcharts highlight control points, which assist auditors in evaluating the design of controls. These visual tools make it easier to identify potential gaps or weaknesses in the control design and understand how different processes and controls interact. They do not reduce the need for testing whether employees are observing internal control processes or directly prioritize internal control design weaknesses.

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