Which of the following techniques would best assist an internal auditor in evaluating the efficiency of a wholesale grocery distributor`s process to fill and package orders for shipping?

Which of the following techniques would best assist an internal auditor in evaluating the efficiency of a wholesale grocery distributor`s process to fill and package orders for shipping?
A . A Bedford analysis of orders filled to average delivery times.
B . Decision trees rating actual performance against requirements.
C . Queuing theory to assess potential bottlenecks in the process.
D . A program evaluation and review technique chart.

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Answer: C