IIA Exam IIA-CGAP Topic 7 Question 29 Discussion

___________ is a form of quasi-experimental design that allows auditors or evaluators to compare observations (such as behavioral indicators, outcomes, or other observations) from before a specific intervention to observations from after the intervention. Where as _______ is the process of identifying best practices and comparing them to one's own organization. Benchmarking allows organizations to apply state-of-the-art practices to establish goals and improve operations.