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FAU
Syllabus C. Internal control

Syllabus C2. Techniques to record accounting systems 2 / 5

a) Describe the techniques used by auditors to understand, record accounting systems including narrative notes and flowcharts. 
b) Describe the techniques used by auditors to evaluate accounting systems including internal control questionnaires (ICQs), internal control evaluation questionnaires (ICEQs) and checklists. 
c) Provide examples of, and explain the format and contents of ICQs and ICEQs. 
d) Evaluate the internal control system.
Techniques to record accounting systems