Program Audits Do Not Include Determining

question 119

Multiple Choice

Program audits do not include determining

• A) The extent to which the desired results or benefits established by the legislature are being achieved.
• B) The effectiveness of organizations, programs, activities, or functions.
• C) Whether the agency has complied with laws and regulations applicable to the program.
• D) Whether the financial statements of an audited entity fairly present the financial position in accordance with GAAP.

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Definitions:

Belief Preservation

The tendency for people to hold onto their beliefs even when faced with contrary evidence, also known as belief perseverance.

Fundamental Attribution Error

The tendency to underestimate the importance of situational influences and to overestimate personal, dispositional factors as causes of behavior.

Motivational Bias

A cognitive bias that affects the direction of people's behavior by their underlying motives, desires, or needs.

Focus-of-Attention Bias

The tendency to prioritize and remember information that is the focus of one's attention, often at the expense of other information.