A.Flowcharts are not applicable for evaluating the design of controls

B.Flowcharts do not enable auditors to identify missing controls

C.People cannot quickly understand the processes via flowcharts

D.Some serious risks that are not part of the linear process can be missed

A.Being incapable of translating the experience or sound reasoning intended to be captured by each item on the checklist.

B.Providing a false sense of security that all relevant factors are addressed.

C.Inappropriately implying equal weight to each item on the checklist.

D.Decreasing the uniformity of data acquisition.

A.Determining if controls are effective.

B.Preparing the engagement work program.

C.Identifying the current controls.

D.Completing a detailed test of controls.

A.Supportive information.

B.Client accomplishments.

C.Scope statements.

D.Effect.

A.Proper audit procedures, when carried out with due professional care, will guarantee that fraud, if present, will be detected.

B.International Accounting Standards require the internal auditor to include audit procedures which would detect fraud if it would cause a material misrepresentation of the financial statements.

C.Internal auditors do not have any specific responsibilities with respect to including fraud-related audit procedures.

D.If significant control weaknesses are detected, additional tests should be directed toward other indicators of fraud.