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A Sankey diagram in an audit report shows

  • A.the consumption of each department as a pie chart
  • B.the trend of consumption against time
  • C.the cost of each of the proposed measures against its own saving
  • D.the energy flows with band widths proportional to the quantities

Answer: D

Inputs enter at one side, useful outputs and losses leave at the other, and the widths make the large losses immediately visible to a reader who will not follow a table. It is the single most effective illustration in most audit reports.

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