12. When incorporating knowledge from prior period audits, which of the following options can be benchmarked if the KAEG requirements are met? (1 Point) O Risk associated with control O Frequency of the control Operating effectiveness of automated application controls. Authority and competence of the control operator 13. Which of the following is the primary objective of a walkthrough? (1 Point) To establish materiality To understand the process and flow of transactions. To understand if controls are operating effectively. To understand the entity's financial results