The Accumulation of Source Documents and Records That Allows the Organisation

question 8

Multiple Choice

The accumulation of source documents and records that allows the organisation to trace accounting entries back to their initiation is the:

• A) audit trail.
• B) outsourcing code.
• C) initialisation procedure.
• D) substantiation record.

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Definitions:

Aversive Punishment

A form of behavior modification that involves presenting an unpleasant stimulus to decrease the likelihood of a behavior's recurrence.

Negative Reinforcement

The removal of an unpleasant stimulus to increase the likelihood of a behavior being repeated.

Electric Shock

A sudden discharge of electricity through a part of the body, which can cause a range of effects from a mild tingling to severe injury or even death.

Positive Reinforcer

A trigger that, when applied post-behavior, augments the likelihood of the recurrence of that behavior.