Which of the following computer documentation would an auditor most likely utilise in obtaining an understanding of internal control?
A)Systems flowcharts.
B)Record layouts.
C)Program listings.
D)Record counts.

Question

Quizplus · Accepted Answer

Systems flowcharts provide a visual representation of the flow of data and processes within a computer system, making them useful for understanding internal control. Record layouts, program listings, and record counts provide information about specific data or programs, but do not provide a comprehensive understanding of internal control.

Which of the Following Computer Documentation Would an Auditor Most