Documenting internal controls
Familiarize yourself with commonly used documentation tools, such as narratives, flowcharts, internal control questionnaires and control matrixes. Walk through COSO’s internal control template used to document an assessment of a system on internal control.
Identify controls in a process.
Documentation tools such as internal control questionnaires, narratives, flowcharts and control matrixes
Financial statement auditors, internal auditors and entity management involved in financial statement audits