In Tests of Controls Auditing, Auditors Need to Define "Deviations

question 26

Essay

In tests of controls auditing, auditors need to define "deviations" in advance. Give seven examples of control compliance deviations related to a client's processing of credit sales transactions and the related assertion that was violated.

Recognize the role of positive and negative reinforcement in behavior change.

Assess the significance of functional analysis in behavior assessment.

Understand the concept and implications of a token economy in behavior modification.

Describe the principles behind and the effectiveness of behavior modification techniques.

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Definitions:

Labeling Behaviors

The act of describing or classifying someone's actions in a specific way, often with societal or psychological implications.

Classical Conditioning

A learning process that occurs when two stimuli are repeatedly paired; a response that is at first elicited by the second stimulus is eventually elicited by the first stimulus alone.

Reflexive Behaviors

Automatic responses or actions without conscious thought, often as a result of stimuli or habits.

Operant Behaviors

Behaviors that are controlled or influenced by their consequences, including rewards and punishments.