Briefly describe the main points and advantages and disadvantages of the textual description method, the questionnaire method and the flow chart method.

The main points of the square-word description method: describe the source of information, describe the processing of information, describe the storage of information, describe the key control points. Advantages: flexible, easy to implement. Disadvantages: more abstract, details are difficult to argue.

The main points of the questionnaire method: according to the audit purpose of determining the investigation matters, tabulated items standard specifications, key control points are listed, easy to judge the choice. Advantages: simple and easy to use, generalization, at a glance, save time and effort. Disadvantages: poor systematic, difficult to include all matters should be investigated, easy to form.

Flowchart method key points: based on the system to determine the division of labor, marking the division of labor to define the control, the diagram in line with the articulation of norms, the process line is clear and easy to see, accounting records at a glance. Advantages: intuitive, easy to express the characteristics of internal control, flexible, easy access and evaluation of internal control. Disadvantages: drawing and use of flow charts must have a high degree of professionalism.