A Well-Prepared Flowchart Should Make It Easier for the Auditor

question 11

Multiple Choice

A well-prepared flowchart should make it easier for the auditor to:

• A)prepare audit procedure manuals.
• B)prepare detailed job descriptions.
• C)perform walkthroughs.
• D)assess the degree of accuracy of financial data.

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Definitions:

Operant Conditioning

A learning process by which the strength of a behavior is modified by reinforcement or punishment.

Token Economy

A form of behavior modification that uses tokens or symbols as reinforcement for desired behaviors, which can be exchanged for rewards.

Classical Conditioning

A learning process that occurs through associations between an environmental stimulus and a naturally occurring stimulus, famously demonstrated by Pavlov’s dogs.

Systematic Desensitization

A therapeutic technique used to gradually reduce anxiety or fear towards a particular object or situation by slowly exposing the patient to the fear source while in a state of relaxation.