Benchmarking Is

question 63

Multiple Choice

Benchmarking is

• A) based on the premise that a computer will continue to perform any given procedures in exactly the same way until such time as the program is changed.
• B) an audit testing strategy that can be used to carry forward the benefit of certain application controls testing into future audit periods.
• C) both a and b
• D) none of the above

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Definitions:

Unrealistic Optimism

The belief that positive outcomes are more likely than negative ones, often underestimating potential risks.

Norepinephrine

A neurotransmitter and hormone involved in the body's response to stress, increasing heart rate and blood pressure, among other functions.

External Attributions

The process of attributing the cause of behavior to situational or external factors rather than to internal characteristics.

Self-Blaming Attributions

The tendency to attribute personal failures or negative events to one's own deficiencies or actions.