Which action is part of leveraging technology for efficiency in internal auditing?

Developing digital documentation processes is a key action that leverages technology for efficiency in internal auditing. This approach streamlines the capture, storage, and retrieval of data, allowing auditors to work more effectively and focus on analyzing findings rather than getting bogged down by paperwork and manual data handling. By using digital tools, internal auditors can enhance collaboration, improve accuracy, and reduce turnaround times for audit processes.

Employing digital documentation facilitates better tracking of audit trails and can include the use of automated systems to streamline the audit workflow. It supports real-time data analysis and can aid in the adoption of advanced data analytics, enabling auditors to gain deeper insights into risks and controls.

This contrasts with the other options, which suggest increasing manual processes or relying solely on paper documentation, both of which would hinder the efficiency and effectiveness expected in modern internal auditing practices.