How does the process of systems auditing benefit from using a risk-based approach to audit planning?

A.
Controls testing starts earlier.

B.
Auditing resources are allocated to the areas of highest concern.

C.
Auditing risk is reduced.

D.
Controls testing is more thorough.

Explanation:
Allocation of auditing resources to the areas of highest concern is a benefit of a risk-based approach to audit
planning.