This is an example of which of the following analytical auditing procedures?

During an internal audit, the internal auditor compares the employee turnover rate in the area being audited with the employee turnover rate in the organization as a whole.

This is an example of which of the following analytical auditing procedures?
A . Reasonableness test.
B . Regression analysis.
C . Benchmarking.
D . Trend analysis.

Answer: C