Use Table 16-1 to create a questionnaire checklist that can be used to evaluate controls in the general ledger and reporting cycle.

a. For each control issue, write a Yes/No question such that a No answer represents a control weakness. For example, one question might be Is access to the general ledger restricted?

b. For each Yes/No question, write a brief explanation of why a No answer represents a control weakness.

\begin{tabular}{|c|c|} \hline 1. journal voucher file & a. an individual financial statement item \\ \hline 2. instance document & b. evaluating performance based on controllable costs \\ \hline 3. XBRL element & \begin{tabular}{l} c. evaluating performance by computing standards in \\ light of actual activity levels \end{tabular} \\ \hline 4. Balanced Scorecard & \begin{tabular}{l} d. the set of journal entries that updated the general \\ ledger \end{tabular} \\ \hline 5._ XBRL extension taxonomy & \begin{tabular}{l} e. a set of files that defines XBRL elements and \\ specifies the relationships among them \end{tabular} \\ \hline 6. audit trail & f. a multi-dimensional performance report \\ \hline 7. XBRL taxonomy & \begin{tabular}{l} g. a file that defines relationships among XBRL \\ elements \end{tabular} \\ \hline 8. XBRL linkbase & h. a file that defines the attributes of XBRL elements \\ \hline 9. XBRL schema & \begin{tabular}{l} i. a detective control that can be used to trace changes \\ in general ledger account balances back to source \\ documents \end{tabular} \\ \hline 10. XBRL style sheet & \begin{tabular}{l} j. a file that explains how to display an XBRL instance \\ document \end{tabular} \\ \hline 11.__responsibility accounting & \begin{tabular}{l} k. a file that contains specific data values for a set of \\ XBRL elements for a specific time period or point in \\ time \end{tabular} \\ \hline 12. flexible budget & \begin{tabular}{l} 1. a file containing a set of customized tags to define \\ new XBRL elements that are unique to a specific \\ organization \end{tabular} \\ \hline \end{tabular} \begin{tabular}{|c|c|} \hline 1. journal voucher file & a. an individual financial statement item \\ \hline 2. instance document & b. evaluating performance based on controllable costs \\ \hline 3. XBRL element & \begin{tabular}{l} c. evaluating performance by computing standards in \\ light of actual activity levels \end{tabular} \\ \hline 4. Balanced Scorecard & \begin{tabular}{l} d. the set of journal entries that updated the general \\ ledger \end{tabular} \\ \hline 5._ XBRL extension taxonomy & \begin{tabular}{l} e. a set of files that defines XBRL elements and \\ specifies the relationships among them \end{tabular} \\ \hline 6. audit trail & f. a multi-dimensional performance report \\ \hline 7. XBRL taxonomy & \begin{tabular}{l} g. a file that defines relationships among XBRL \\ elements \end{tabular} \\ \hline 8. XBRL linkbase & h. a file that defines the attributes of XBRL elements \\ \hline 9. XBRL schema & \begin{tabular}{l} i. a detective control that can be used to trace changes \\ in general ledger account balances back to source \\ documents \end{tabular} \\ \hline 10. XBRL style sheet & \begin{tabular}{l} j. a file that explains how to display an XBRL instance \\ document \end{tabular} \\ \hline 11.__responsibility accounting & \begin{tabular}{l} k. a file that contains specific data values for a set of \\ XBRL elements for a specific time period or point in \\ time \end{tabular} \\ \hline 12. flexible budget & \begin{tabular}{l} 1. a file containing a set of customized tags to define \\ new XBRL elements that are unique to a specific \\ organization \end{tabular} \\ \hline \end{tabular}