In Selecting an Auditee for Operational Auditing, an Understanding of the Potential

question 38

Multiple Choice

In selecting an auditee for operational auditing, an understanding of the potential auditees is obtained by all of the following except:

• A) applying analytical procedures to quantify trends and unusual relationships.
• B) reviewing background file data on each auditee.
• C) touring the auditee's facilities to ascertain how it accomplishes its objectives.
• D) interviewing the manager of the activity about specific problem areas.
• E) conducting mini audit probes to confirm or clarify the auditor's understanding of potential problems.

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Definitions:

Operant Conditioning

A learning process through which the strength of a behavior is modified by reinforcement or punishment.

Applied Behavior Analysis

A systematic approach to understanding behavior and applying interventions based on principles of behaviorism, often used in educational and therapeutic settings to improve or modify behaviors.

Behavior Modification

A treatment approach, based on the principles of operant conditioning, that replaces undesirable behaviors with more desirable ones through positive or negative reinforcement.

Behaviorism

A scientific approach to understanding human and animal behavior, focusing on observable and measurable behaviors rather than mental processes.