An Auditor Can Broadly Define Controls As

question 29

Multiple Choice

An auditor can broadly define controls as:

• A)Those elements of an organization that taken together support people in achieving an organization's objectives.
• B)Those systems, processes and procedures which prevent fraud.
• C)Key performance indicators employed by management to measure an organization's success.
• D)The structure and culture of an organization which helps to eliminate risk.

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Definitions:

Egocentric Reasoning

Thinking characterized by a limited ability to see beyond one's own perspectives and consider the viewpoints of others.

Postconventional Reasoning

The highest stage in Kohlberg's theory of moral development, characterized by the ability to think abstractly and make decisions based on universal ethical principles rather than concrete rules or expectations.

Sensorimotor Stage

The first stage of Piaget's theory of cognitive development, occurring from birth to about 2 years of age, where infants learn about the world through their senses and motor activities.

Formal Operational

The stage in Piaget's theory of cognitive development where individuals gain the ability to think abstractly, reason logically, and understand hypothetical concepts.