All of the Following Are Questions Auditors May Ask When

question 94

Multiple Choice

All of the following are questions auditors may ask when testing controls of safeguards over assets and records please choose the correct option:

• A) Is confidential or sensitive information kept separate from other records?
• B) Does management provide a favorable control environment in the organization?
• C) Does adequate physical security exist over assets and records? Are storerooms locked? Are equipment and inventories properly recorded? Are there adequate environmental controls over assets (e.g., appropriate temperature)?
• D) Only A & C

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Definitions:

Sequential Theory

A theory suggesting that understanding and behavior result from sequences of stimuli and responses, often emphasizing the importance of order in learning processes.

Extinction Contrast Effect

The phenomenon wherein the cessation of a previously reinforced behavior is accelerated when an alternative behavior continues to be reinforced.

Nonreward

A situation where an expected reward is not given, leading to extinction of the conditioned response over time.

Primary Reinforcement

Primary Reinforcement involves a stimulus that satisfies a basic survival need and is inherently reinforcing, such as food or water.