\"II" \"VI I 'P Auditors use various tools to document their understanding of an entity's accounting and internal control systems, including narrative descriptions. internal control questionnaires and owchart. You are required to: a. briey explain the importance of understanding client's internal control system. (4 marks) b. identify the strengths and weaknesses of each tool above. (6 marks) c. explain. how the use of information technology may give effects (positive or negative) towards the effectiveness of internal control system. (10 marks)