Factors That the Auditor Should Consider as Increasing the Effectiveness

question 59

Multiple Choice

Factors that the auditor should consider as increasing the effectiveness of the audit committee include all of the following except whether:

• A)It is independent of management.
• B)It is comprised almost exclusively of members of management, ensuring detailed knowledge of the company's operations.
• C)It asks management difficult questions.
• D)It interacts regularly with internal audit personnel.

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Definitions:

Anxiety Hierarchy

A structured list ranking triggers or situations by the level of anxiety they produce, used in therapeutic settings to gradually expose and desensitize individuals to feared stimuli.

Muscle Relaxation

The process of releasing tension in the muscles, often used as a technique for reducing stress and anxiety.

Systematic Desensitization

A behavioral therapy technique aimed at reducing phobia or anxiety through gradual exposure to the feared object or situation paired with relaxation exercises.

Counterconditioning

A behavioral therapy technique that involves conditioning a person to display a desirable behavior in response to a stimulus rather than an undesirable one.