Benchmarking is
A) based on the premise that a computer will continue to perform any given procedures in exactly the same way until such time as the program is changed.
B) an audit testing strategy that can be used to carry forward the benefit of certain application controls testing into future audit periods.
C) both a and b
D) none of the above

Question

Quizplus · Accepted Answer

Benchmarking involves both the premise that a computer will consistently perform tasks in the same manner unless the program is altered (A), and it can be an audit strategy that extends the benefits of application controls testing into future periods (B).

Benchmarking Is