Anwar Maris is considering whether to use a checklist or narrative approach to describing the purchasing system of an environmental engineering company. What part of the audit process is he involved in?
A) documenting internal controls
B) risk assessment of company
C) review of control environment
D) none of the above

Question

Anwar Maris is considering whether to use a checklist or narrative approach to describing the purchasing system of an environmental engineering company. What part of the audit process is he involved in?
A) documenting internal controls 
B) risk assessment of company
C) review of control environment
D) none of the above

Quizplus · Accepted Answer

Anwar Maris is involved in documenting internal controls, which is a part of the audit process. The choice between a checklist or narrative approach is related to the method of documenting internal controls. Option B pertains to risk assessment, and Option C relates to the review of the control environment, which are other parts of the audit process but not relevant to the given scenario.

Anwar Maris Is Considering Whether to Use a Checklist or Narrative