Which of the following items, if omitted, would constitute an important weakness in the preparation of an

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Which of the following items, if omitted, would constitute an important weakness in the preparation of an auditor-developed flowchart to document internal controls of an important accounting application?

a. Document numbers used in recording the transactions during the current year

b. Key controls within the system that effectively meet important control objectives for transaction processing

c. Names of client personnel who handle the transaction processing

d. Distribution of copies of documents to personnel outside of the accounting area

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