Why the use of process diagrams is important in facilitating internal control testing at the client site or in reducing audit risk for a firm

Customer Server Kitchen Cashier Manager Register Staff Order Food Take Order Prepare Food S: Sales ticket (in progress) S O P: Price Serve lookup Food Solana Ticky TM Pay Cash VES S: Sales ticket (completed) S: Sales ticket (completed) S: Sale Ring Up Sale S: Sales ticket [paid) Close Register Reconcile Cash SS: Sales summary