Which of the following statements describes the typical benefit of using a flat organizational structure for the internal audit activity, compared to a hierarchical structure?

Which of the following statements describes the typical benefit of using a flat organizational structure for the internal audit activity, compared to a hierarchical structure?
A . A flat structure results in lower operating and support costs than a hierarchical structure.
B . A flat structure results in a stable and very collaborative environment.
C . A flat structure enables field auditors to report to and learn from senior auditors.
D . A flat structure is more dynamic and offers more opportunities for advancement than a hierarchical structure.

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Answer: B