Internal auditors map a process by documenting the steps in the process, which provides a framework for understanding. Which of the following is a reason to use narrative memoranda?

Question

Options

• ATo create a detailed risk assessment.
• BTo identify individuals who perform key roles.
• CTo explain a simple process.
• DTo document which outputs support other activities.

• A
  5% (3)
• B
  2% (1)
• C
  91% (51)
• D
  2% (1)

Explanation

Narrative memoranda are used in internal auditing to describe processes in a clear and detailed manner, especially when the process is simple. This method is effective for documenting straightforward processes where a flowchart or other visual representation might be unnecessary or overly complex.

No community discussion yet for this question.