In a hierarchical audit structure, work is reviewed across multiple levels of management, resulting in higher costs because highly skilled and experienced auditors are required for supervisory roles. This increases the cost base compared to a flat structure.
Option A exaggerates benefits of a flat structure. Option B is incorrect because hierarchical structures require more—not less—supervision. Option C is misleading because flat structures typically limit growth opportunities due to fewer layers of promotion.
[Reference:, IIA Practice Guide – Organizational Governance in Internal Audit., , ]
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