Use of benchmarking allows the auditor to:
A) test the application controls only when changes are made to the application program.
B) test the general controls only when changes are made to the operating system.
C) reduce the scope of testing for general controls.
D) All of the above.

Question

Quizplus · Accepted Answer

Benchmarking allows the auditor to test application controls only when changes are made to the application program, as it involves comparing the current performance against a standard or previous performance.

Use of Benchmarking Allows the Auditor To