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 is not a procedure auditors would typically follow to gain an understanding of management controls within a not-for-profit organization. This method is more aligned with understanding client satisfaction or gathering feedback on services provided, rather than assessing internal management controls. Reviewing policy manuals, discussing controls with employees, and flowcharting systems are all direct methods to understand and evaluate the organization's management controls.

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