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Flowcharts are visual representations of processes that can help auditors understand the flow of information and decision-making within an organization. However, one notable disadvantage of using flowcharts is that they may waste time charting areas irrelevant to the audit.

This is because when creating a flowchart, there is a risk that the auditor may include unnecessary details or processes that do not contribute to the overall understanding of the critical controls or risks pertinent to the audit objectives. When auditors spend time documenting these irrelevant areas, it can divert their focus from what truly matters, thus potentially detracting from the efficiency and effectiveness of the audit.

In contrast, the other options present advantages or misinterpretations of flowcharts. For example, the ability to update flowcharts without redrawing is generally true, as changes can often be made with relative ease using digital tools. Flowcharts also do not inherently guarantee a complete view of a system’s controls; they are limited by the auditor's knowledge and what they choose to document. Lastly, while flowcharts can be useful for documenting complex systems, they are not exclusively best for this purpose, as other forms of documentation may also effectively capture the intricacies of a system.