The auditor might document the preliminary analysis of an organization's internal controls in various ways. Three of the most common methods are
(1) A flowchart,
(2) An internal control questionnaire, and
(3) A written narrative.

Required
a. For each of the three approaches:
1. Identify the relative strengths and weaknesses of the approach.
2. Indicate how important control procedures are identified and documented.
b. For each approach, explain how the auditor might use a computer to assist in documenting, updating, and evaluating internal controls of an organization and then determining the impact of the control structure on the conduct of the audit.