IIA-CIA-Part2 Exam Dumps | An internal auditor is evaluating controls over the purchasing function. The function includes the material

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Question 71/237

An internal auditor is evaluating controls over the purchasing function. The function includes the material control department, the purchasing department, and the receiving department. Which of the following is true regarding the presentation of the process flow among the three departments?

A. Both a flowchart and narratives are needed due to the number of departments involved.

B. A horizontal flowchart, with the departments described across the top and the process flowing horizontally, would be most useful.

C. Flowcharts are not useful for documenting process flow.

D. A vertical flowchart of each department, showing inputs at the top and outputs at the bottom, would be most useful.

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Question 71/237

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