1. Which of the following statements about using systems flowcharts to document internal controls are correct?

I. They provide a visual explanation of the activities of clients. II. They help auditors quickly grasp the design of the internal controls system. III. They make it easy to identify weaknesses in the internal controls. IV. They are always better than using internal control questionnaires.

a. I and II b. II and III c. III and IV d. I, II, III, and IV