Which of the Following Methods Would an Auditor Most Likely

Which of the following methods would an auditor most likely use to document a complex sales order process?

A) Develop a horizontal flowchart, with supporting documentation for key control points.
B) Create a critical path method chart, noting the processes involved for each step.
C) Perform a process review, assigning time and cost to each step of the process to develop a hierarchy flowchart.
D) Utilize a systems narrative, which can be updated during subsequent audits.