[evp490]

Hi

I know internal flowcharts do not provide evidence of effectiveness of controls, but do they provide evidence of efficiency? Thanks!

[studysled]

I'm taking a shot in the dark here…but I would say that they describe efficiency, not provide evidence for it.

Observation is the best evidence.

But purely a guess on my part.

[SchruteBeet]

Looking at internal control flowcharts helps an auditor understand the design and efficiency of them. Efficiency because you can follow the flowchart and tell where the process is more/less efficient just by looking but to test whether they are operating effectively or not, they will need to perform procedures such as inquiry, observation, inspection, and reperformance.

[Author]

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