The Key Inherent Risk Factors an Auditor Must Consider When

question 78

Essay

The key inherent risk factors an auditor must consider when auditing the purchasing process are industry factors. Which two are most important and why?

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Definitions:

Descriptive Norm

A perception of what is commonly done in specific situations, which influences individuals' behavior in social contexts.

Affiliation Goal

The motivation to build relationships or be connected with others.

Injunctive Norm

Social norms that are perceived as being approved of by other people, influencing behavior by suggesting what is socially acceptable.

Extended Fishbein Model

An advanced form of the Fishbein attitude model that considers not only beliefs and attitudes but also the role of behavioral intentions and subjective norms in predicting behavior.