The Focus of Controls in the Finance and Investment Cycle

question 43

Multiple Choice

The focus of controls in the finance and investment cycle is on:

• A)proper authorizations and competent personnel.
• B)computer controls over transactions.
• C)physical security of assets.
• D)prenumbered documents.

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Definitions:

Opponent-Process Theory

A psychological and neurological model that explains complex behaviors and perceptions (including color vision and emotions) as the result of opposing pairs of stimuli.

Young-Helmholtz Theory

A theory suggesting that the human eye perceives color through the response levels of three kinds of cones, each sensitive to one of three colors: red, green, or blue.

Complementary Color Pairs

Colors that are opposite each other on the color wheel and when combined, cancel each other out to produce a grayscale color like white or black.

Chromatic Color

Colors that have hue, as opposed to achromatic colors (black, white, and grays), often perceived with a distinct colorfulness or saturation.