ACC 622 Topic 1 DQ 1
Describe how the use of data flow diagrams and flowcharts can help the external auditor of a publicly
traded company evaluate management's assessment of the company's internal control structure and
attest to its accuracy in order to meet the requirements of the Sarbanes-Oxley Act (SOX) of 2002, as
updated by legislation.
Thank you, Raquel! I agree witht you that without the use of flowcharts and diagrams auditors and
management wouldn't be able to adequately meet the SOX requirements when peforming different
variations of tests and procedures to measure the effectiveness of a company's internal control.
Describe how the use of data flow diagrams and flowcharts can help the external auditor of a publicly
traded company evaluate management's assessment of the company's internal control structure and
attest to its accuracy in order to meet the requirements of the Sarbanes-Oxley Act (SOX) of 2002, as
updated by legislation.
Thank you, Raquel! I agree witht you that without the use of flowcharts and diagrams auditors and
management wouldn't be able to adequately meet the SOX requirements when peforming different
variations of tests and procedures to measure the effectiveness of a company's internal control.
