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

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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