In a performance audit of a not-for-profit organization, procedures that auditors would follow to gain an understanding of management controls would NOT include

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Sending questionnaires to clients would not provide auditors with a comprehensive understanding of management controls within the organization. The other options (reviewing policy manuals, discussing controls with employees, and flowcharting appropriate systems) would all provide valuable information and help auditors gain an understanding of the organization's management controls.

In a Performance Audit of a Not-For-Profit Organization, Procedures That