To Determine Whether the System of Internal Control Operated Effectively

question 73

Multiple Choice

To determine whether the system of internal control operated effectively to minimize errors of failure to invoice a shipment, the auditor would select a sample of transactions from the population represented by the

• A) Customer order file.
• B) Bills of lading file.
• C) Open invoice file.
• D) Sales invoice file.

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Definitions:

Maslow's Hierarchy

Maslow's hierarchy of needs theory in psychology posits that human motivation is driven by a sequence of five fundamental needs: physiological, safety, love and belonging, esteem, and self-actualization.

Esteem Needs

Psychological needs in Maslow's hierarchy that include self-esteem, respect from others, and status, contributing to feelings of self-worth and accomplishment.

Need Motivation Theories

Psychological theories that propose people are motivated by the desire to fulfill basic needs such as safety, belonging, and self-esteem.

Content Theories

Theories that explain why people have different needs at different times and how these needs motivate behavior, such as Maslow’s hierarchy of needs, Alderfer’s ERG theory, McClelland’s need theory, and Herzberg’s two-factor theory.