The Following Audit Observation Was Included in the Final Audit

question 44

Multiple Choice

The following audit observation was included in the final audit report: "Our review concluded that bank reconciliation statements for March and April did not show evidence of supervisory review. We recommend strict compliance with the controller's manual, which requires the department head to place their initials on the reconciliation statements to document their review." Which of the following attributes are missing from the above audit observation? 1. Criteria. 2. Condition. 3. Cause. 4. Effect.

• A) 1 and 4 only
• B) 2 and 3 only
• C) 1, 3, and 4 only
• D) 3 and 4 only

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Definitions:

Health Belief Model

A theoretical approach that delineates and predicts individuals' health behavior by spotlighting their attitudes and beliefs.

Perceived Susceptibility

An individual's belief about the risk or likelihood of acquiring a disease or harmful state as a result of certain behaviors.

Perceived Barriers

Individual beliefs about the difficulties or obstacles that prevent engagement in a certain behavior or actions.

Health Belief Model

A mental framework designed to understand and forecast health-related actions by examining the personal attitudes and convictions of people.