The Most Efficient Means of Gathering Evidence About the Internal

question 39

Multiple Choice

The most efficient means of gathering evidence about the internal control is to conduct a formal interview with knowledgeable managers and

• A) Write a narrative description of each important control.
• B) Prepare a flowchart illustrating the internal control.
• C) Prepare a well-indexed file of audit documentation.
• D) Use an internal control questionnaire.

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Definitions:

Priming

A technique in psychology used to train people's cognitive responses by exposing them to stimuli that influences their subsequent reactions without their awareness.

Anagram

A word or phrase formed by rearranging the letters of a different word or phrase, typically using all the original letters exactly once.

Cognitive Facilitation

The enhancement of mental processes, such as thinking, learning, and memory, often through external assistance or technological means.

Priming

A psychological phenomenon whereby exposure to one stimulus influences the response to another stimulus, often without conscious guidance.