The Reprocessing of Actual Data Using Programs Developed by the Audit

question 26

Multiple Choice

The reprocessing of actual data using programs developed by the audit team to evaluate program controls is called

• A) test data.
• B) test deck.
• C) generalized audit software.
• D) parallel simulation.

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Definitions:

Displacement

In psychology, a defense mechanism where mind substitutes a new aim or object for goals felt in their original form to be dangerous or unacceptable.

Psychosexual Development

Psychosexual development is a Freudian concept describing how personality develops through stages centered on erogenous zones from infancy to adulthood.

Oral Stage

A term from Freudian psychoanalysis referring to the first stage of psychosexual development, focusing on pleasure centers around the mouth.

Suck

To draw into the mouth by forming a partial vacuum by action of the lips and tongue, often used in the context of consuming liquids or as an infant's reflex.