Which statement is least appropriate?

Flowcharts may be used in the following ways:

a. Weak areas or waste of resources may be isolated so that audit attention may be directed towards these parts of the system, or problems can simply be referred to in the report.

b. One can draw a second flowchart to show proposed improvements. The relevant stages may be highlighted in ‘before’ and ‘after’ charts that form the basis of discussions with management.

c. One may use the internal control questionnaire (ICQ) in conjunction with flowcharts, expanding on areas where there may be systems weaknesses. ICQs are also a form of systems ascertainment in that they relay the control features of the area under review.

d. Walk-through tests may be used to take a small sample of transactions through the system so that the integrity of the documentation may be determined.

e. Automated flowcharting packages may be used which means the auditor will not have to find out how the system operates.