When evaluating internal controls,auditors are usually not concerned with the flow of processing and distribution of documents within an application system.

Question

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Auditors are concerned with the flow of processing and distribution of documents within an application system as this can indicate potential weaknesses or inefficiencies in the internal control system. Understanding how documents are processed and distributed can help auditors identify areas of risk and make recommendations for improvements.

When Evaluating Internal Controls,auditors Are Usually Not Concerned with the Flow