The documentation of an auditor's understanding of internal controls
A) Is optional.
B) Must be exclusively in either narrative, questionnaires, or flowchart form.
C) Must include flowcharts.
D) Can include any combination of narratives, questionnaires, or flowcharts.

Question

Quizplus · Accepted Answer

The auditor's documentation of their understanding of internal controls can include any combination of narratives, questionnaires, or flowcharts. There is no requirement for flowcharts to be included, and it is not optional as it is a necessary component of the audit process. Therefore, the best choice is D.

The Documentation of an Auditor's Understanding of Internal Controls