The Types of Operational Audit Reports Given by an Internal

question 21

Multiple Choice

The types of operational audit reports given by an internal auditor are:

• A) examination report, review report, or compilation report.
• B) unqualified, qualified, adverse, or a disclaimer of opinion.
• C) financial report or compliance report.
• D) varied and are based on auditor judgment of how best to present the findings.

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Definitions:

Learning Theory

A set of principles that explains how individuals acquire, retain, and recall knowledge.

Modeling

A method of learning in which individuals ascertain how to act or perform by observing the behavior of others, also known as observational learning or social learning.

Linguistic-Relativity Hypothesis

The theory that the structure of a language influences its speakers' worldview or cognition.

Cognitive Limits

The boundaries or constraints on a person's mental abilities, such as memory capacity, attention span, and the ability to process information.