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The organization selects,develops,and performs ongoing and/or separate evaluations to ascertain whether the components of internal control are present and functioning. Ongoing evaluation are procedures built into the normal recurring activities of an entity.Separate evaluations are conducted periodically,typically by objective management personnel,internal auditors,or external consultants. 2.The organization evaluates and communicates internal control deficiencies in a timely manner to those parties responsible for taking corrective action,including senior management and the board of directors,as appropriate.
Systematic Desensitization
A therapeutic technique used to reduce anxiety or fear responses by gradually exposing the individual to the feared object or situation while practicing relaxation exercises.
Deep Muscle Relaxation
A technique that involves tensing and then relaxing specific muscle groups to reduce stress and anxiety.
Speaker Anxiety
The nervousness or fear a person experiences before or during a public speaking event.
Trait Anxiety
A characteristic of an individual that denotes their tendency to perceive situations as threatening, leading to anxiety.
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Q50: Which of the following assertions would the
Q52: An auditor must obtain an adequate amount
Q55: Which of the following is not an
Q102: Which of the following is a type
Q119: The Center for Audit Quality (CAQ)report identifies