Question 27 Questionnaires are designed so that a positive answer indicates the absences of a key control activity or an inadequate segregation of duties. True False Question 28 Reviewing systems flowcharts is usually sufficient to understand the client's internal controls. True False Question 37 An entity's control system affects the approach to and quantity of testing in an audit engagement. True False Question 40 Phase I in the control risk assessment process is testing the controls for effectiveness. True False Question 45 A verbal description of an organization's processes and internal controls is: a. An internal control questionnaire b. A flowchart An internal control narrative C. d. A walk-through