What should be reviewed first by an IS auditor assigned to audit a reorganized process?

C. Process charts

To ensure adequate control over the business process, the auditor should first review the flow charts showing the before and after processes. The process charts aid in analyzing the changes in the processes. The other choicesanalyzing eliminated controls, ensuring that compensating controls are in place and analyzing the existing controlsare incorrect as each, performed individually, would not be as effective and all-encompassing as reviewing the process charts.