IIA Exam IIA-CIA-Part2 Topic 1 Question 36 Discussion

Which of the following are advantages of flowcharts over internal control questionnaires''

1 Flowcharts reduce the need to test whether employees are observing internal control processes

2 Flowcharts provide a visual depiction of the processes in the area under review 3. Flowcharts identify and prioritize internal control design weaknesses.

4 Flowcharts highlight the control points to help internal auditors evaluate control design