In Reporting Performance Audit Findings, Why Does an Auditor Evaluate

question 7

Multiple Choice

In reporting performance audit findings, why does an auditor evaluate evidence against criteria?

• A)To ensure reasonable criteria have been established.
• B)To develop conclusions relative to the audit objectives.
• C)To develop the audit scope.
• D)To determine risk.

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Definitions:

Organizational Goal Setting

The process of defining specific objectives that an organization aims to achieve, providing direction and motivation for employees.

Editorial Team

A group of professionals responsible for overseeing the content, quality, and publication of material, typically for print or online media.

Behavior Modification

The use of learning techniques to alter or improve individual behavior.

Reinforcement

In psychology, a concept referring to the process of strengthening a behavior by providing a consequence that is rewarding or removing a negative outcome.