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.