During the Audit of a Large Decentralized Supply Chain Function

question 156

Multiple Choice

During the audit of a large decentralized supply chain function, the chief audit executive (CAE) receives serious allegations of fraud concerning the vice president responsible for this function. The CAE engages a third party to provide forensic audit services and lead the investigation portion of the engagement. As part of this team, which of the following would be an appropriate role for the investigator? 1. Authenticate the original approval signatures on contracts. 2. Interview personnel to understand the supply chain processes. 3. Provide certified copies of relevant original documents for the audit file. 4. Identify variances in pixels on original electronic documents.

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

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Definitions:

Higher-Order Conditioning

Occurs when a strong conditioned stimulus is paired with a neutral stimulus, causing the neutral stimulus to become a second conditioned stimulus.

Extinction

Within the field of psychology, the slow diminishment and ultimate vanishing of a learned response occurs when a conditioned stimulus is continuously shown without pairing it with the unconditioned stimulus.

Stimulus Generalization

The psychological phenomenon where a response conditioned to one stimulus is elicited by similar, but not identical, stimuli.

Conditioned Stimulus

A previously neutral stimulus that, after association with an unconditioned stimulus, triggers a conditioned response.