Câu 275: IIA-CIA-PART2: Certified Internal Auditor - Part 2 Conducting the Internal Audit Engagement

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?

1. A. Write a description of the process activities in sequential order.
2. B. Develop a PERT (program evaluation and review technique) diagram.
3. C. Flowchart the process. — đáp án hiện tại
4. D. Create a decision tree.