Accounting Multiple Choice Question – 11 December 2025

Big Staffie plc is a large organisation with a very complex accounting and information system.

Critical to an understanding of the system are the reporting lines and relationships between different departments within Big Staffie plc.

In this situation, which ONE of the following methods is most likely to be used by the auditor of Big Staffie plc, Tick Bash And Co, to record the system of document flows within the system?

Select ONE answer:

1. Narrative notes
2. Questionnaires
3. Flowcharts
4. Organisational charts

Show your workings to arrive at your answer, and explain and justify your reasons:

……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

This multiple-choice question is suitable for Accounting KS5 classes.

The answer is 3

1. Not correct
2. Not correct
3. Correct => Narrative notes are more suitable for smaller businesses. Questionnaires do not show relationships and reporting lines as clearly as Flowcharts. Although the organisational chart would show the structure of the organisation and general reporting lines, it would not document the system in operation to the detail shown in Flowcharts.
4. Not correct

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