An Auditor Is Performing a Review of a Complex Process

Multiple Choice

An auditor is performing a review of a complex process to identify opportunities to increase efficiency. What is the most practical way to document the process to identify areas of inefficiency?

A) Write a description of the process activities in sequential order.
B) Develop a PERT (program evaluation and review technique) diagram.
C) Flowchart the process.
D) Create a decision tree.