Explanation
A process is an administrative control; sometimes, the process includes elements of other types of controls (in this case, the access control mechanism might be a technical control, or it might be a physical control), but the process itself is administrative. Keystroke logging is a technical control (or an attack, if done for malicious purposes, and not for auditing); door locks are a physical control; and biometric authentication is a technological control.

Explanation
During any audit, regulations are the most important factor and guidelines for what must be tested. Although the requirements from management, stakeholders, and shareholders are also important, regulations are not negotiable and pose the biggest risk to any organization for compliance failure.