After the Auditor Has Prepared a Flowchart of the Internal

question 11

Multiple Choice

After the auditor has prepared a flowchart of the internal controls surrounding sales and evaluated the design of the system,the auditor would perform tests of controls on all control activities

• A) Documented in the flowchart.
• B) Considered to be weaknesses that might allow errors to enter the accounting system.
• C) That the auditor plans to rely on.
• D) That would aid in preventing fraud.

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Definitions:

Job Performance

The level at which an individual executes their job responsibilities and tasks, often measured against pre-defined standards.

Cognitive Ability

Refers to the capacity to perform various mental activities involved in learning, reasoning, problem-solving, and understanding complex ideas.

Intrinsic Motivation

The drive to perform activities for their inherent satisfaction rather than for some separable consequence.

Extrinsic Motivation

Refers to motivation driven by external rewards such as money, grades, or recognition rather than the internal satisfaction of performing the task itself.