Benchmarking is a process that involves: O 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. O an audit strategy that allows the auditor to test only identified key controls rather than all controls used by the client. O an audit strategy that allows an auditor to rely on IT application controls if manual follow-up procedures are strong. O comparing the effectiveness of one control with another control.

Benchmarking is a process that involves: an audit strategy that allows the auditor to use evidence from testing an IT application control in a prior period if the applicatign has not been changed. an auditstrategy that allows the auditor to test only identified key controls rather than all controls used by the client. an audit strategy that allows an auditor to rely on IT application controls if manual follow-up procedures are strong. comparing the effectiveness of one control with another control