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Which of the Following Statements Is True About Visual Observation

question 230

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Which of the following statements is true about visual observation during an audit engagement? 1. Visual observations should not be documented as the facts have not been substantiated. 2. Complex conditions observed should be verified prior to communicating observations to management. 3. Visual observations can be used to detect ineffective controls, idle resources, and safety hazards. 4. Visual observation can be used during both preliminary survey and fieldwork stages of the audit engagement.


Definitions:

Positive Reinforcer

A stimulus that, when presented after a behavior, increases the likelihood of that behavior happening again.

Negative Reinforcer

A stimulus whose removal following a behavior increases the likelihood of that behavior being repeated in the future.

Secondary Reinforcer

A stimulus that gains its reinforcing power through its association with a primary reinforcer; not naturally rewarding.

Negative Reinforcement

A psychological principle where the removal of an adverse stimulus strengthens a behavior.

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