First auditor sometimes uses a trol, the independent auditor sometimes uses system of internal contro 16. When preparing a record of a client's systems flowchart, which can best be described as a A. Pictorial presentation of the flow of instructions in a client's intenal computer B. Diagram which clearly indicates an organization's internal reporting structure. C. Graphic illustration of the flow of operations which is used to replace questionnaire. D. Symbolic representation of a system or series of sequential processes. the auditor's internal control 17. An effective control environment A. Allows management to identify all relevant risks. B. Creates a commitment to competence. C. Guarantees that all controls are followed as prescribed. D. Requires an internal audit department. 18. Which of the following is not a characteristic of a batch processed computer system? A. The collection of like transactions which are sorted and processed sequentially against a master file. B. Keypunching of transections, followed by machine processing. C. The production of numerous printouts. D. The posting of a transaction, as it occurs, to several files, without intermediate printouts. 19. Auditors are most likely to gather audit evidence solely using substantive tests A. If transactions are recurring. B. For unusual transactions. C. If control risk is very low. D. If the entity has a well-designed automated system. 20. For certain controls, such as segregation of duties, documentary evidenoe may not exist. An auditor wor most likely test the procedures by A. Reperformance and corroboration. B. Observation and inquiry. C. Inspection and vouching. D. Confirmation and recomputation