Benchmarking is a process that involves:

a. Comparing the effectiveness of one control with another control.

b. An audit strategy that allows an auditor to rely on IT application controls if manual follow-up procedures are strong.

c. An audit strategy that allows the auditor to use evidence from testing an IT application control in a prior period, if the application has not been changed.

d. An audit strategy that allows the auditor to test only identified key controls rather than all controls used by the client.