Page 300 - COSO Guidance Book
P. 300
Knowledge check
1. One advantage of a flowchart when compared with ICQs is which of these?
a. Flowcharts and ICQs classify controls as preventive or detective.
b. Flowcharts depict the sequence of activities.
c. Flowcharts require risks to the organization to be identified.
d. Flowcharts are written descriptions of internal controls.
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