Tests of Controls Are Normally Performed Only If the Auditor

question 20

True/False

Tests of controls are normally performed only if the auditor believes the client's internal control may be effective.

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Definitions:

Punishment Procedures

Techniques used in behavior modification that introduce an adverse event or remove a positive stimulus following a behavior to decrease the likelihood of that behavior's occurrence.

High Functioning

Often used to describe individuals with autism spectrum disorder who have a higher level of cognitive skills and can manage day-to-day activities more independently.

Stimulus Satiation

A behavior management technique. Sometimes confused with negative practice, stimulus satiation focuses on repeatedly exposing students to the antecedents of their misbehavior in order to reduce or eliminate it.

Negative Practice

A procedure that is the opposite of positive practice overcorrection. A student is required to repeatedly engage in the problem behavior.