All of the Following Are True Concerning Embedded Audit Modules

question 50

Multiple Choice

All of the following are true concerning embedded audit modules except:

• A)They provide for continuous auditing of application processing
• B)The auditor does not have to be involved in the development of these programs
• C)Once implemented, the system can capture information that is useful to the auditor on an ongoing basis
• D)With this approach, the application program incorporates subroutines for audit purposes

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Definitions:

Reinforcement Theory

A theory in psychology that explains learning and motivation by emphasizing the role of rewards and punishments in encouraging or discouraging behaviors.

Operant Conditioning

An educational method where the intensity of an action is adjusted by rewards or penalties.

Behavioral Perspective

A psychological approach examining how behavior is influenced by interactions between individuals and their environments.

Fixed Beliefs

Persistent convictions or opinions that are hard to change.