What Should Be the First Step in the Auditing Process

question 41

Multiple Choice

What should be the first step in the auditing process?

• A)Secure the commitment of top executives and directors
• B)Define the scope of the audit
• C)Establish a committee to oversee the audit
• D)Collect and analyze data
• E)Review organizational mission, goals, values, and policies

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Definitions:

Behavior Modification

A technique aiming to change negative behaviors into positive ones through reinforcement and punishment.

Modeling Behavior

A learning process that involves observing and imitating the behavior of others as a way of acquiring new behaviors.

Self-Efficacy

An individual's belief in their own capacity to execute behaviors necessary to produce specific performance attainments.

Competence

The ability to effectively perform or accomplish a task, activity, or role to a specified standard based on one's skills, knowledge, and experience.