For a complex system, auditors are least likely to use which of the following when documenting their understanding of internal controls?
A)Narratives.
B)Internal control questionnaires.
C)Flowcharts.
D)Organisation charts.

Question

Quizplus · Accepted Answer

Narratives are least likely to be used by auditors when documenting their understanding of internal controls because they are not as structured as other methods, such as internal control questionnaires, flowcharts, and organisation charts.

For a Complex System, Auditors Are Least Likely to Use