1) Provide a description and explanation of the main factors that auditors need to consider when selecting controls to test. 2) What factors affect the auditor's determination of a samples size when testing controls and in which direction (varies inversely or direction with sample size)? 3) How does the testing of IT application controls differ from the testing of manual transaction controls and why? 2) What factors affect the auditor's determination of a samples size when testing controls and in which direction (varies inversely or direction with sample size)? 3) How does the testing of IT application controls differ from the testing of manual transaction controls and why? 4) How does an auditor decide on the timing of control tests? 5) What is benchmarking and how do auditors use it