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When a control deficiency is identified,the auditor should inquire about
Maintenance Rehearsal
A cognitive process that involves repeatedly verbalizing or thinking about a piece of information to keep it in short-term memory longer.
Chunking
A memory technique involving the organization of information into smaller, manageable units or chunks, making it easier to remember.
Primacy Effect
The tendency to remember information at the beginning of a list better than the information that follows.
Recency Effect
The tendency to remember the most recently presented information best in a series of items.
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