Use of Benchmarking Allows the Auditor To

question 23

Multiple Choice

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.

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Definitions:

Photosynthetic Organisms

Organisms that convert light energy into chemical energy through the process of photosynthesis, including plants, algae, and certain bacteria.

Primary Consumers

Organisms, typically herbivores, that feed directly on producers (plants) in the food chain.

Complex Food Web

An intricate network of interrelated food chains in an ecosystem, illustrating how different species are connected through feeding relationships.

Trophic Levels

The hierarchical levels in an ecosystem, comprising organisms that share the same function in the food chain and the same nutritional relationship to the primary sources of energy.