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Adherence to generally accepted auditing standards requires, among other things, a proper understanding of the existing internal control. The most common approaches to documenting the

Adherence to generally accepted 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 an internal control questionnaire, Preparation of a written narrative, Preparation of a flowchart, or A combination of these methods. What do you see as the pros and cons of using any of these methods

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