Consider the following statements and explain why they may be true or false:

(a) ICQs are questionnaires used to record the system in use.

(b) ICQs are questionnaires used to evaluate the system in use.

(c) ICEQs are questionnaires used to record the system in use.

(d) The basic requirement of an accounting system is that it meets the needs of the business for which it is designed.

(e) In a small organization it is impossible to have a good system of internal control.

(f) In modern systems, a data flow diagram is more useful than a document flowchart.