When Performing Benchmarking During the Planning Phase of a Performance

question 241

Multiple Choice

When performing benchmarking during the planning phase of a performance audit, an internal auditor should:

• A) Determine the current performance gap.
• B) Project future performance levels.
• C) Develop functional action plans.
• D) Identify comparative organizations.

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Definitions:

Recognition

The ability to match a piece of information or a stimulus to a stored image or fact.

Recall

The act of retrieving information or facts from one's memory without having the information present for reference, differing in context as a duplicated term but synonymous with retrieving learned information.

Priming

The process by which exposure to a stimulus influences a response to a subsequent stimulus, without conscious guidance or intention.

Savings Method

A technique in psychology to measure the retention of learned material over time by assessing the amount of review required to relearn it.