Which of the Following Is Not a Type of Controls

question 57

Multiple Choice

Which of the following is not a type of controls classified in the Australian Auditing Standard ASA 315?

• A)Authorisation
• B)Performance review
• C)Risk control
• D)Segregation of duties

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Definitions:

Reliability

Refers to the consistency of a research study or measuring test.

Rogers's Theory

A psychological theory developed by Carl Rogers, focusing on his concept of the self and the importance of the self-actualizing tendency in forming a healthy, fully functioning person.

Driving Forces

Factors that motivate and influence the direction, intensity, and persistence of behavior or processes.

Developing Potential

The process of nurturing or enhancing individuals' abilities, skills, or talents to reach their highest possible level of performance or achievement.