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Edward Pane is an external auditor who is seeking an understanding of the cash receipts...

Edward Pane is an external auditor who is seeking an understanding of the cash receipts process at his new client Pane decides to use a flowchart to analyze the operations for efficiency and control. Which one of the following statements is true with respect to the decision to use a flowchart for this purpose?

A.

Pane should not use a flowchart as it is used primarily after the risks have been identified

B.

Pane should not have selected a flowchart as it is better suited to help with compliance testing of existing controls

C.

Pane property selected the flowchart as a tool to match each of the risks to the corresponding primary control

D.

Pane properly selected the flowchart as it will help to depict the process and identify any missing or inadequate controls

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