Which Audit Procedure Is Least Useful in Gathering Evidence on Significant

question 33

Multiple Choice

Which audit procedure is least useful in gathering evidence on significant computer processes?

• A) tracing
• B) test data
• C) observation
• D) generalised audit software

Differentiate between various cognitive biases such as confirmation bias, framing effect, availability heuristic, and representativeness heuristic.

Recognize the influence of cognitive biases in everyday situations.

Explain the concept of belief perseverance and methods to reduce its effects.

Identify strategies for overcoming fixation and enhancing creativity in problem-solving.

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Definitions:

Anterograde Amnesia

The loss of the ability to create new memories after the event that caused the amnesia, leading to a partial or complete inability to recall the recent past, while long-term memories from before the event remain intact.

Retrograde Amnesia

A form of amnesia where an individual loses memories for events that occurred prior to the onset of the amnesia.

Elaborative Rehearsal

A memory technique that involves relating new information to knowledge already stored in the brain, thus enhancing retention.

Long-term Memory

The phase of the memory process that is capable of storing information for long periods of time, even permanently.