Auditors Have the Ability to Change Inherent Risk

question 66

True/False

Auditors have the ability to change inherent risk.

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Definitions:

Attentional Resources

Cognitive capacity or energy available at a given time for processing information and performing tasks.

Inattentional Blindness

A psychological lack of attention wherein an individual fails to perceive an unexpected stimulus in plain sight.

Working-Memory Capacity

Working-memory capacity is the amount of information that an individual can hold temporarily in a readily accessible state for cognitive tasks.

Executive Functioning

Cognitive processes that include planning, making decisions, implementing strategies, inhibiting inappropriate behaviors, and using working memory to process information.