A flow chart, made by the auditor, of an entity’s internal control system is a graphic representation that depicts the auditor’s.

Understanding of fraud risk factors

Documentation of assessment of control risk

A flow chart, made by the auditor, of an entity’s internal control s

1.	A flow chart, made by the auditor, of an entity’s internal control system is a graphic representation that depicts the auditor’s.
A.	Understanding of the system
B.	Understanding of fraud risk factors
C.	Documentation of assessment of control risk
D.	Both (a) and (c)
Answer» B. Understanding of fraud risk factors