Control strengths and weaknesses should be documented in audit documentation, sometimes called:
A)questionnaires, narratives, and flowcharts.
B)bridge working papers.
C)communications of significant deficiencies.
D)internal control letters.

Question

Quizplus · Accepted Answer

Control strengths and weaknesses should be documented in bridge working papers, which are used to summarize key information and findings from audit procedures. While questionnaires, narratives, and flowcharts may also be used to document internal controls, they are not typically used specifically to document control strengths and weaknesses. Communications of significant deficiencies and internal control letters refer to separate documents produced as a result of the audit, rather than the audit documentation itself.

Control Strengths and Weaknesses Should Be Documented in Audit Documentation