Which description a–e goes against which concept?

Systems concepts: Description

a, b,

c, d or e 1. Managerial, operational and functional 2. Parent system, main systems and subsystems 3. Subjective system 4. Systematic 5. Systemic Descriptions of the above:

a. Here the use of a set system’s boundary to define the system under review is something that auditors should apply to provide an agreed picture of what will be subject to audit.

b. The appreciation of systems relationships in a hierarchical manner, and as part of the associated system gives an insight into the way activities feed into each other.

c. The process of using a clear methodology is applied in systems-based auditing by using a defined methodology for planning, progressing the audit and then issuing the audit report.

d. The translation of systems to organizational levels and types gives a start to deciding how to break down the organization for audit purposes.

e. This use of systems theory is applied to the way the audit field is viewed as a series of systems and link systems.