Page 308 - COSO Guidance Book
P. 308
Requirements
1. Prepare an ICQ for the production process.
Draw a freehand systems flowchart for the shipping process. The three headings should be Shipping
Department, IT Department, and Customer.
2. Use the following format to prepare an ICQ for the production system (a sample question is
provided):
Personnel N/A Yes No
Production System
1. Are only valid orders entered into production? Order Processing Y
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