Which of the Following Techniques Can Be Used to Evaluate

question 11

Multiple Choice

Which of the following techniques can be used to evaluate the effectiveness and efficiency of internal controls?

• A) Review of the accounting policies and procedures in place
• B) Interviews with management and employees
• C) Consideration of the risk of management's override of controls
• D) All of the above

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Definitions:

Object Permanence

The realization that people and objects exist even when they cannot be seen.

Goal-Directed Behavior

Behavior in which several schemes are combined and coordinated to generate a single act to solve a problem.

Secondary Circular Reactions

A stage in Piaget's theory of cognitive development where infants (4-8 months) repeat pleasurable actions that are centered on their own body.

Primary Circular Reactions

Repetitive actions focused on the body that infants engage in for pleasure, part of Piaget’s stages of cognitive development.