An Objective for an Audit of a Medical Research Corporation

question 89

Multiple Choice

An objective for an audit of a medical research corporation is to evaluate management's controls to ensure that timely reports are submitted to sponsors of contracted research projects. In planning the audit to achieve this objective, the auditor should begin by:

• A) Reviewing policies and procedures.
• B) Interviewing a group of research managers.
• C) Observing report preparation in a number of laboratories.
• D) Sending a questionnaire to a sample of research sponsors.

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Definitions:

Dominance Structuring

The organization or arrangement of elements within a system that establishes a hierarchy of control or influence.

Cognitive Risks

Refers to the potential hazards or errors in judgment that can occur due to biases, heuristics, and other limitations inherent in human cognition.

Dominance

A situation in social, ecological, or other forms of hierarchies where one entity exercises control or influence over others.

Rational Psychological Process

The mental operations grounded in logic and reason, which are involved in making decisions or solving problems.