Edward Pane is an external auditor who is seeking an understanding of the cash receipts...

Pane should not use a flowchart as it is used primarily after the risks have been identified

Pane should not have selected a flowchart as it is better suited to help with compliance testing of existing controls

Pane property selected the flowchart as a tool to match each of the risks to the corresponding primary control

Pane properly selected the flowchart as it will help to depict the process and identify any missing or inadequate controls