Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 80

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?

Answer options

• 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.

Correct answer: C

Explanation

The correct answer is C, as flowcharting provides a visual representation of the process, making it easier to identify bottlenecks and areas for improvement. Options A and B are less effective because a simple description may overlook complex interactions, and a PERT diagram focuses more on project scheduling rather than process inefficiencies. Option D, a decision tree, is more suited for decision-making processes rather than documenting overall process efficiency.