M2 Flashcards
1
Q
FIND Documentation
A
Documentation may include
Flowcharts
internal control questionnaire
Narrative
Documentation from the client
2
Q
Walkthrough Procedures
A
Inquiry,observation,inspection, reperformance
3
Q
Detective and preventative procedures
A
Detective procedures are after the event such as a bank reconciliation
Preventative procedures are before the event such as hiring competent workers
