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Auditors are required to document their understanding of internal control. Procedures manuals, organization charts, internal control questionnaires, and flowcharts are reviewed during this documentation process.

Auditors are required to document their understanding of internal control. Procedures manuals, organization charts, internal control questionnaires, and flowcharts are reviewed during this documentation process. Consider each of these information sources and decide which you believe provides the best detailed information to help create the required documentation. Defend your choice with examples.

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