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For Internal Controls That Leave No Documentary Evidence, the Auditor

question 96

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For internal controls that leave no documentary evidence, the auditor observes their application at year-end.


Definitions:

Ego Psychology

A school of psychoanalytic thought focused on the functions of the ego in dealing with the demands of the external world, inner desires, and self-esteem.

Freudian Psychoanalysis

A method of psychological theory and therapy initiated by Sigmund Freud, focusing on unconscious motives and conflicts.

Object Relations

A theory in psychoanalysis focusing on relationships with others, suggesting that the internalization of experiences with primary caregivers affects personality development and behavior.

Anna Freud

A pioneering child psychoanalyst and the daughter of Sigmund Freud, known for her work on defense mechanisms and the psychoanalysis of children.

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