An advantage of using systems flowcharts to document information about internal control instead of using internal control questionnaires is that systems flowcharts:

Question

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Choice "B" is correct. An advantage of using systems flowcharts to document internal information is that flowcharts provide a visual depiction of clients' activities. Choice "A" is incorrect. Identification of internal control weaknesses requires the understanding, testing, and evaluation of controls. Either flowcharts or questionnaires can be used to obtain an understanding of internal control for this purpose. Choice "C" is incorrect. Determining whether control activities are operating effectively requires tests of controls, and generally cannot be determined based on a flowchart or a questionnaire. Choice "D" is incorrect. Observing tasks being performed (routine or otherwise) are tests of controls. The need to perform tests of controls is not affected by the form of audit documentation selected.

An Advantage of Using Systems Flowcharts to Document Information About