The use of a process map can best assist the internal auditor in determining which of the following?

The use of a process map is instrumental in helping internal auditors visualize the flow of processes within an organization. This visual representation enables auditors to identify areas where controls may be duplicated or where certain controls may not be necessary at all, leading to the identification of redundant controls.

By mapping out each step of a process, the auditor can clearly see how various controls fit into the overall workflow and determine if similar controls are being applied more than once or if certain controls are ineffective. This insight is crucial for improving efficiency and streamlining processes, thereby enhancing the organization’s overall control environment.

In contrast, while process maps can indirectly assist with cost-saving opportunities, compliance, and performance benchmarks, they are most directly effective in revealing redundant controls. Redundant controls can lead to unnecessary complication and increased costs without adding significant value, making the identification and elimination of such redundancies a primary focus for internal auditors.