Controls That Enhance the Accuracy and Reliability of the Accounting

question 11

Multiple Choice

Controls that enhance the accuracy and reliability of the accounting records are

• A) automated controls.
• B) external controls.
• C) mechanical and electronic controls.
• D) physical controls.

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Definitions:

ABC Model

Stands for Antecedent, Behavior, Consequence, a model used in cognitive-behavioral therapy to understand the interaction between thoughts, behaviors, and resulting outcomes.

Irrational Beliefs

Thoughts that lack evidence or logical reasoning, often contributing to unhealthy emotional outcomes.

Cognitive Distortion

A mental framework that consists of skewed or biased ways of thinking, often leading to negative emotions and behaviors.

Overgeneralization

A cognitive distortion where an individual draws a general rule or conclusion based on a single or limited number of events.