An Auditor Is Performing a Review of a Complex Process

question 358

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.

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Definitions:

DSM-5

The Diagnostic and Statistical Manual of Mental Disorders, Fifth Edition, a standardized classification and diagnostic tool used by mental health professionals in the United States and other countries.

Frotteurism

A paraphilic interest where sexual arousal is obtained from rubbing against a non-consenting person.

Nonconsenting Person

An individual who has not given permission or agreement to participate in an activity, often used in contexts involving sexual activity or research.

Sexual Arousal

The physiological and psychological state of being stimulated or excited sexually, often leading to sexual activity.