Which statement is least appropriate?

The rules that are applied to audit flowcharts are:

a. Provide clear headings and dates so that the system dealt with is clearly identified.

b. Do not make them unnecessarily complicated as this consumes time and may not aid the audit process.

c. Look for exception routines and note these so that a complete picture is provided.

d. Test the flowchart against the client’s understanding of the system.

e. Distinguish between operations/processes and controls so that the flowchart can feed directly into the control evaluation procedures.

f. Number the events in sequential order as they may be referred to in other audit working papers.

g. Provide extensive narrative notes to aid understanding of the flowchart.

h. Show destination of all documents by not leaving loose ends.

i. Distinguish between information and documentation flow.

j. Use a convention of moving through the system – top to bottom and from left to right.

k. Apply standardized symbols and keys that are fully agreed and detailed in the audit manual.