An advantage of using systems flowcharts to document information about internal control instead of using internal control questionnaires is that systems flowcharts
A) Identify whether segregation of duties prevent collusion.
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 the client's activities, which can be helpful for understanding and documenting internal control processes. Internal control questionnaires can also be useful, but they typically require written responses from the client, which may not be as informative or complete as a visual representation of the system. Systems flowcharts do not necessarily identify whether segregation of duties prevent collusion or indicate whether controls are operating effectively, but they can provide helpful information in these areas. Similarly, while systems flowcharts may reduce the need to observe employees performing routine tasks, they do not eliminate the need for observation entirely.

An Advantage of Using Systems Flowcharts to Document Information About