Within the Internal Audit Process, Which of the Following Is

Multiple Choice

Within the internal audit process, which of the following is not a significant advantage of employing a control model?

A) It provides guidance on identifying control deficiencies for each internal audit engagement.
B) It recognizes the need to evaluate both hard and soft controls.
C) It assists internal auditors in assessing the achievement of management's objectives.
D) It validates the findings and recommendations of the internal audit.