Page 305 - COSO Guidance

Chapter 9

Illustrative Case

Learning objective

 Recognize a flowchart and an internal control questionnaire (ICQ).

Overview

The purpose of this case is to provide a comprehensive example of one major subsystem and several
methods of documentation. The case involves a revenue system for a manufacturing company. The
revenue system has several subsystems. These are order processing, production, shipping, invoicing, and
cash receipts. You are to read the case and complete different types of documentation.

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