An Auditor Is Likely to Use Four Types of Procedures

question 67

Multiple Choice

An auditor is likely to use four types of procedures to support the operating effectiveness of internal controls.Which of the following would generally not be used?

• A)Make inquiries of appropriate client personnel
• B)Examine documents, records, and reports
• C)Reperform client procedures
• D)Inspect design documents

---

Definitions:

Nightmares

Bad dreams occurring during REM sleep.

Punishment by Removal

Punishment by removal involves decreasing the likelihood of a behavior by removing a desirable stimulus following the behavior.

Negative Reinforcement

A behavioral psychology concept where a response or behavior is strengthened by stopping, removing, or avoiding a negative outcome or aversive stimulus.

Probability of Response

A measure of the likelihood that a specific behavior will occur in response to a given stimulus.