What level of granularity is provided by Swim Lanes in BPMN?

Prepare for the Information Systems and Controls (ISC) CPA Exam. Study with flashcards and multiple-choice questions, each with hints and explanations. Get ready to excel!

Swim lanes in Business Process Model and Notation (BPMN) are specifically designed to depict the roles or responsibilities of different participants in a process. Each lane represents a distinct actor or department, making it easy to visualize who is responsible for each part of the process. This layout provides clarity regarding the distribution of tasks and helps ensure that the delineation of duties is clear, which is essential for both process efficiency and compliance purposes.

By organizing activities into lanes, it's easier to identify where responsibilities lie, thus promoting effective segregation of duties. This segregation is crucial for internal controls and can prevent conflicts of interest and fraud, as different actions can require different individuals or teams. Overall, swim lanes enhance the understanding of accountability within a process, which is vital for effective governance and operational integrity.

Other options do not encapsulate the primary function of swim lanes as accurately. For instance, while swim lanes can contribute to understanding overall process efficiency and can help in task grouping, the unique capability to highlight segregation of duties is the most distinctive feature they offer.

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