Which of the Following Is NOT an Advantage of an Auditor

Multiple Choice

Which of the following is NOT an advantage of an auditor using an audit trail flow chart?

A) Flowcharts can be prepared by even inexperienced audit staff.
B) It is useful for explaining the strengths and weaknesses of an information trail.
C) It forces the auditor to really understand the system and entity controls.
D) It may identify unnecessary procedures and documents.