Which of the following are appropriate reasons for internal auditors to document processes as part of an audit engagement?

Which of the following are appropriate reasons for internal auditors to document processes as part of an audit engagement?

1) To determine areas of primary concern.

2) To establish a standard format for process mapping.

3) To define areas of responsibility within the organization.

4) To assess the performance of employees.
A . 1 and 2 only
B . 1 and 3 only
C . 2 and 3 only
D . 2 and 4 only

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Answer: B