Determining if Books and Records Adequately Reflect Business OperationsStartCan books and records provide sufficient information on operations? (If no, go directly to flowchart 8.)Is there separation of duties? If no, can tests be designed to compensate for no separation of duties? (If no, go directly to flowchart 8)Design tests of books and records to document claimed income and expensesDo results of tests indicate that books and records reflect operation?Go to flowchart 8