Examlex
In evaluating the operational effectiveness of internal controls, the auditor is likely to use four types of audit procedures. List the procedures below.
Trained Introspectors
Individuals who have been trained to carefully examine and report on their own thoughts and feelings.
Wilhelm Wundt
A German psychologist who is considered the father of experimental psychology; he founded the first psychological laboratory.
Practice Observations
The act of repeatedly watching or monitoring phenomena to gain expertise or collect data in a particular field.
American Psychologist
A professional title for psychologists in the United States, often associated with the publication of the American Psychological Association.
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