Explain the Relationship Between Internal Controls and Substantive Testing

question 98

Essay

Explain the relationship between internal controls and substantive testing.

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Definitions:

Focus Better

The action or practice of concentrating one's attention or mental effort on a specific task or activity more efficiently.

Stress-reducing Activities

Actions or pursuits that lower levels of stress and can improve overall health and well-being.

Defense Mechanism

Psychological strategies unconsciously employed to protect oneself from anxiety or to cope with reality.

Rationalization

The cognitive process of making an excuse or creating a plausible explanation for behaviors, decisions, or feelings.