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Which of the following statements best explains why internal auditors map processes?

Which of the following statements best explains why internal auditors map processes?

1. To obtain audit evidence to support auditor's observations.

2. To determine scope and objectives of the audit.

3. To facilitate the identification of ownership and responsibility for key risks.

4. To identify potential efficiency improvements.

A.

1 and 2.

B.

1 and 3.

C.

2 and 4.

D.

3 and 4.

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