Flowcharts should depict all of the following except:
A) all operations performed in processing the class of transactions.
B) the method of processing.
C) the extent of segregation of duties.
D) the audit procedures conducted.

Question

Quizplus · Accepted Answer

Flowcharts are used to depict the process flow and operations within a system, including methods of processing and segregation of duties, but they do not include the audit procedures conducted. Audit procedures are determined by auditors based on the understanding of the system gained, among other things, from the flowchart.

Flowcharts Should Depict All of the Following Except