1. Independent checks on the performance of others is a type of internal control activity. Which of the following will not be included as an independent checks?

a. Reconciliation

b. Use of appropriate ID to enter restricted areas

c. Reviewing batch totals

d. comparison of physical assets with records

e. all of the above are independent checks

2. When one looks at the transition from process maps, system and document flowcharts, to data flow diagrams, and then to entity relationship diagrams, is it clear that these various methods of documenting are useful for?

a. Over-clocking a CPU

b. Relational database design

c. AICPA trust services compliance

d. Ensuring compliance with COSO