As a Form of Internal Control to Address the Risk

question 5

Multiple Choice

As a form of internal control to address the risk of inappropriate/missing authorizations, internal audit review of selected transactions is best described as:

• A)A general control.
• B)An application control.
• C)A behavioral control.
• D)A financial control.

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Definitions:

Carl Rogers

An influential American psychologist who founded client-centered therapy and emphasized the importance of the self and unconditional positive regard.

Trait Theories

Psychological perspectives that focus on identifying, describing, and measuring individual differences in personality through traits.

Primary Appraisals

The initial evaluation process in stress theory, determining whether an event is threatening, challenging, or harmless.

Secondary Appraisals

The evaluation of one's ability to cope with the initial primary stressor, reassessing its significance and potential outcomes.