Which of the Following Is True of the Audit Approach

Which of the following is true of the audit approach?

A) It typically collects key indicators and customer satisfaction measures.
B) It primarily deals with the determination of the dollar value of a function.
C) It involves the use of statistics and finance and hence is more demanding than the analytic approach.
D) It uses utility analysis to estimate the financial impact of employee behavior.
E) It focuses on the processes involved in the HRM functional areas rather than the outcomes.