Documentation Is Used to Create, Capture, Evaluate, and Audit Processes

Documentation is used to create, capture, evaluate, and audit processes in the AIS. When an area of the business is well documented, companies benefit through standardized processes. Which of the following best defines standardized processes?

A) New employees can quickly familiarize themselves with the department's work and processes.
B) Similar processes throughout the company are performed consistently.
C) Documentation empowers thorough reviews of a department and can point directly to areas where efficiencies can be gained.
D) Internal and external auditors need detailed information to understand an area of the business they are auditing.