For Certain Controls,such as Segregation of Duties,documentary Evidence May Not

question 100

Multiple Choice

For certain controls,such as segregation of duties,documentary evidence may not exist.An auditor would most likely test the procedures by

• A) Reperformance and corroboration.
• B) Observation and inquiry.
• C) Inspection and vouching.
• D) Confirmation and recomputation.

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Definitions:

Aversive Therapy

A form of behavioral therapy that involves using unpleasant stimuli to reduce or eliminate undesirable behavior.

Reinforcement

In behavioral psychology, it refers to any stimulus which strengthens or increases the probability of a specific response.

Unpleasant Stimulus

A stimulus that is generally undesirable or disagreeable to an individual, often leading to avoidance behavior.

Punishment

Any event or object that, when following a response, makes that response less likely to happen again.