An advantage of using systems flowcharts to document information about internal control instead of using internal control questionnaires is that systems flowcharts:
A)identify whether segregation of duties prevent collusion.
B)provide a visual depiction of the entity's activities.
C)indicate whether controls are operating effectively.
D)reduce the need to observe the entity's employees performing routine tasks.

Question

Quizplus · Accepted Answer

Systems flowcharts provide a visual depiction of the entity's activities, which can aid in understanding and analyzing internal controls. This visual representation can be more helpful than an internal control questionnaire, which is typically a list of questions. While systems flowcharts can indicate if segregation of duties is present, they do not provide information on whether controls are operating effectively, nor do they reduce the need to observe employees performing routine tasks.

An Advantage of Using Systems Flowcharts to Document Information About