CAF-8 · Chapter 5 · Question 10 of 10
When documenting a client's internal control system, an auditor uses a diagram that uses standardized symbols to show the flow of documents and processes between departments. What is this method called?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: C) Systems flowchart
Explanation
A systems flowchart provides a visual, diagrammatic representation of the accounting system, showing document flows, processes, and departmental responsibilities.
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