answer is C (The disadvantages of the rotational
model are that a segment of the audit staff is always new and in training, and
turnover is ongoing on a regularly scheduled basis) Sawyer
In a rotational staffing model, auditors frequently move between different audit assignments or departments. This can lead to a situation where auditors are often new and still in training, which can affect their depth of expertise in any one area and potentially impact the effectiveness and continuity of audits.
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