Auditing & Assurance Services 6th Edition by Timothy Louwers

تمرين 299

Flowchart Control Points. Each number of the flowchart in Exhibit H.53.1 identifies a control point in the computerized payroll processing system. List the control points and, for each point, describe the type of internal control procedure that should be implemented.
EXHIBIT H.53.1
Flowchart Control Points