In Order to Gain an Understanding of Internal Controls,an Auditor

question 62

True/False

In order to gain an understanding of internal controls,an auditor will use walkthrough of the process,inquiry,observation,and review of the client's documentation.

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Definitions:

Classical Conditioning

A learning process that occurs when two stimuli are repeatedly paired; a response that is at first elicited by the second stimulus is eventually elicited by the first stimulus alone.

Operant Conditioning

An educational method where behavior intensity is altered by either rewards or penalties.

Insight

The ability to gain a clear and deep understanding of a situation or concept, often leading to a breakthrough or solution.

Habituation

A psychological learning process wherein there is a decrease in response to a stimulus after being repeatedly exposed to it over time.