30. Adherence to auditing standards requires, among other things, a proper understanding of the existing internal control. The most common approaches to documenting the understanding of internal control include the use of a questionnaire, preparation of a written narrative, preparation of a flowchart, or a combination of these methods. a. Discuss the advantages to CPAs of documenting internal control by using (1) An internal control questionnaire. (2) A written narrative. (3) A flowchart. b. If they are satisfied that no material weaknesses in internal control exist after completing their description of internal control, is it necessary for the CPAs to conduct tests of controls? Explain