When performing benchmarking during the planning phase of a performance audit, an internal auditor should:
When performing benchmarking during the planning phase of a performance audit, an internal auditor should:
During the planning phase of a performance audit, an internal auditor should identify comparative organizations. Benchmarking involves comparing the performance of the organization being audited to that of other organizations to highlight potential areas for improvement. Identifying these comparative organizations is a crucial first step in the benchmarking process.
I think that structure of question should be changed if the answer is D. Instead of "When performing …" Before performing..." should be used. Because first we identify the comparative organization then we do benchmarking.
shouldn't be answer A?