Which of the Following Tests Is Intended to Detect Deviations

question 4

Multiple Choice

Which of the following tests is intended to detect deviations from prescribed Accounting Department procedures?

• A)Substantive tests specified by a standardised audit program.
• B)Tests of controls designed specifically for the client.
• C)Analytical tests as designed in the industry audit guide.
• D)Computerised analytical tests tailored for the configuration of IT equipment in use.

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Definitions:

Operant Conditioning

A method of learning that uses rewards and punishments to increase or decrease the likelihood of a behavior.

Behaviour Modification

A process of changing maladaptive or undesired behaviors through reinforcement strategies, punishment, or other learning techniques.

Classical Conditioning

A mode of learning through which two stimuli are systematically associated; a reaction that is initially provoked by the second stimulus soon gets provoked by the first stimulus.

Observational Learning

A learning process where individuals observe and mimic the behavior of others, acquiring new skills or behaviors without direct experience.