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3.Document control 1
Obtaining an understanding
of the entity’s internal
controls
Obtaining an understanding of the entity’s internal
controls
? Narrative notes
? Flow charts
? Internal control questionnaires (ICQs)
? Internal control evaluation questionnaires (ICEQs)
Documenting system - Narrative notes
Definition Advantage Disadvantage
Narrative notes consist
of a written description
of the system; they
would detail what
occurs in the system at
each stage
They are simple to
record; after discussion
with staff these
discussions are easily
written up as notes.
Narrative notes may
prove to be too
cumbersome,
especially if XX
system is complex.
An alternative to this is
to use a flow chart to
show each stage of the
process
Documenting system - Flowcharts
Definition Advantage Disadvantage
Flowcharts are a
graphic illustration of
the internal control
system.
It is easy to view the
XX system in its
entirety as it is all
presented together in
one diagram.
There is still the need
for narrative notes to
accompany the
flowchart and hence it
can be a time
consuming method.
Documenting system - Questionnaires
Definition Advantage Disadvantage
Internal control
questionnaires (ICQ) or
internal control evaluation
questionnaires (ICEQ)
contain a list of questions;
ICQs are used to assess
whether controls exist
whereas ICEQs test the
effectiveness of the controls.
Questionnaires are
quick to prepare,
which means they
are a timely method
for recording the
system.
It can be easy for the
staff members of
client to overstate the
level of the controls
present as they are
asked a series of
questions relating to
potential controls.
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