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The Procedure That Involves the Auditor Performing the Control in the Same

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Short Answer

The procedure that involves the auditor performing the control in the same manner as an employee in order to test its effectiveness is known as _______.


Definitions:

Reliability and Stringency

Concepts relating to the consistency of a measure (reliability) and the strictness or rigor of procedures or criteria (stringency).

Discipline

The practice of training people to obey rules or a code of behavior, using punishment to correct disobedience.

Clear Division of Labour

Refers to the specific allocation of work tasks or responsibilities among individuals or groups in an organization to improve efficiency and productivity.

Highly Skilled Workers

Employees with advanced training, considerable experience, or specific expertise, often contributing to their high productivity and innovation potential.

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