An internal auditor receives a document displaying all the steps of a process and the path taken as transactions flow between each step of the process. How is the internal auditor most likely to use this document during the engagement?
A.
To perform an assessment of the adequacy of process controls.
B.
To perform an assessment of the effectiveness of process controls.
C.
To perform a detailed assessment of process risks.
D.
To perform an assessment of the sufficiency of residual process risks.
Assessment of the adequacy of process controls involves evaluating whether the controls are appropriately designed to address the risks associated with each step of the process. The document provides a visual representation of the process flow, which helps the auditor understand the steps involved and assess whether the controls in place at each step are sufficient to mitigate the associated risks.
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