An advantage of using systems flowcharts to document information about internal control instead of using internal control questionnaires is that systems flowcharts:
A)identify internal control weaknesses more prominently.
B)provide a visual depiction of clients' activities.
C)indicate whether controls are operating effectively.
D)reduce the need to observe clients' employees performing routine tasks.

Question

Quizplus · Accepted Answer

Systems flowcharts provide a visual depiction of clients' activities and processes, which allows for a better understanding of the entire system and its internal controls. This visualization can aid in the identification of potential control weaknesses and inefficiencies, as well as provide a basis for evaluating whether controls are operating effectively. Internal control questionnaires, on the other hand, are typically question-based and do not provide the same level of detail and visual representation. Therefore, systems flowcharts are more advantageous for documenting information about internal control than internal control questionnaires. The option D is incorrect because systems flowcharts do not reduce the need to observe clients' employees performing routine tasks, as this is an essential component of evaluating the effectiveness of internal controls.

An Advantage of Using Systems Flowcharts to Document Information About