One of the significant advantages of employing a control model in the internal audit process includes providing guidance on identifying control deficiencies for each internal audit engagement, recognizing the need to evaluate both hard and soft controls, and assisting internal auditors in assessing the achievement of management's objectives. However, a control model does not typically function to validate the findings and recommendations of the internal audit; this validation process usually involves additional steps such as management review and external verification. Therefore, option D is not a significant advantage of employing a control model.