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List and explain the methods of documenting the auditor's understanding of internal controls.
Triarchic Theory
A theory proposed by Robert Sternberg that intelligence consists of three components: analytical, creative, and practical intelligence.
Investigation Intelligence
The process of collecting, analyzing, and utilizing information effectively for the purpose of solving crimes or uncovering information.
Mental Processes
involve cognitive activities such as thinking, perceiving, and decision-making that occur within the human mind.
Cognitive Perspective
The Cognitive Perspective in psychology focuses on how people perceive, think, understand, and remember information, influencing their behavior.
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