Benchmarking allows auditors to skip testing of application controls if ITGC are effective.

Question

Quizplus · Accepted Answer

Benchmarking does not allow auditors to skip testing of application controls simply because IT General Controls (ITGC) are effective. Auditors must still assess and test application controls for their effectiveness in the context of the specific application being audited, as ITGC and application controls address different aspects of an organization's control environment.

Benchmarking Allows Auditors to Skip Testing of Application Controls If