Examlex
List the fundamental concepts that are embodied in the definition of internal control as per the COSO report:
…a process, effected by an entity's board of directors, management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives relating to operations, reporting and compliance.
Behaviors
Observable actions or reactions of an organism, often in response to its environment, which can be innate or learned.
Gestalt School
A psychological approach that emphasizes understanding the human mind and behavior as a whole, rather than by analyzing its parts.
Köhler
Refers to Wolfgang Köhler, a German psychologist and phenomenologist who significantly contributed to the development of Gestalt psychology.
Wertheimer
A psychologist known for his founding role in the development of Gestalt psychology, which focuses on patterns and whole forms in learning and perception.
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