Question: You are reviewing audit work papers containing a narrative description

You are reviewing audit work papers containing a narrative description of the Tenney Corporation’s factory payroll sys-tem. A portion of the narrative is as follows:
Factory employees punch time clock cards each day when entering or leaving the shop. At the end of each week, the timekeeping department collects the time cards and prepares duplicate batch control slips by department showing total hours and number of employees. The time cards and original batch control slips are sent to the payroll accounting section. The second copies of the batch control slips are filed by date.
In the payroll accounting section, payroll transaction records are input from the information on the time cards, and a batch total record for each batch is input from the batch control slip. These records are input to a magnetic disk. The time cards and batch control slips are then filed by batch for possible reference. The payroll transaction file is sent to data processing, where it is sorted by employee number within batch. Each batch is edited by a computer program, which checks the validity of employee number against a master employee disk file and the total hours and number of employees against the batch total record. A detailed printout by batch and employee number is produced, which indicates batches that do not balance and invalid employee numbers. This printout is returned to payroll accounting to resolve all differences.
In searching for documentation you found a flowchart
(Figure) of the payroll system, which included all appropriate symbols (American National Standards Institute) but was only partially labeled.

a. Number your answer 1 through 16. Next to the corresponding number, supply the appropriate labeling (document name, process description, or file order) applicable to each numbered symbol on the flowchart.
b. Flowcharts are one of the aids an auditor may use to determine and evaluate a client’s internal control system. List advantages of using flowcharts in thiscontext.

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