A Secondary Objective of the Auditor's Study and Evaluation of Internal

question 9

Multiple Choice

A secondary objective of the auditor's study and evaluation of internal control is that the study and evaluation provide

• A)a basis for constructive suggestions concerning improvements in internal control.
• B)a basis for reliance on the accounting system.
• C)an assurance that the records and documents have been maintained in accordance with existing company policies and procedures.
• D)an indication that management and employees are trustworthy.

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Definitions:

Personality Structure

In psychology, refers to the organization and dynamics of characteristic patterns of thoughts, feelings, and behaviors that make up a person's personality.

Pleasure Principle

A concept in psychoanalytic theory that describes the instinctual seeking of pleasure and avoiding of pain to satisfy biological and psychological needs.

Personality Theory

A framework for understanding the thoughts, emotions, and behaviors that make up an individual's personality.

Gratification

The state of being satisfied or receiving pleasure from something, often linked with the fulfillment of desires or needs.