As Operating Effectiveness of Internal Controls Improves and Is Supported

question 99

True/False

As operating effectiveness of internal controls improves and is supported by additional tests of controls, substantive testing can be reduced.

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Definitions:

Personal Construct Theory

A psychological theory positing that individuals organize their experiences through a set of personal constructs, which are used to predict and control events.

Psychoanalysis

Psychoanalysis is a therapeutic method and theory of psychological disorders, originating by Sigmund Freud, which emphasizes unconscious motivations and conflicts.

Classical Conditioning

A learning process that occurs when two stimuli are repeatedly paired together; a response that is at first elicited by the second stimulus is eventually elicited by the first stimulus alone.

Role Construct Repertory

A psychological tool developed by George Kelly, used to assess how individuals construe significant people in their lives.