Benchmarking is a process that involves:

comparing the effectiveness of one control with another control.

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

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.

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