Which of the Following Is the First Step in the Risk-Based

question 41

Multiple Choice

Which of the following is the first step in the risk-based audit approach?

• A) Identify the control procedures that should be in place.
• B) Evaluate the control procedures.
• C) Determine the threats facing the AIS.
• D) Evaluate weaknesses to determine their effect on the audit procedures.

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Definitions:

Dialectical Behavior

A comprehensive cognitive-behavioral therapy designed to treat individuals with severe emotional dysregulation, focusing on acceptance and change.

Aversive Conditioning

A behavioral technique involving the use of unpleasant stimuli to reduce or eliminate undesirable behaviors.

Psychoanalysis

A therapeutic approach founded by Sigmund Freud that explores how unconscious thoughts and childhood experiences influence behavior and mental states.

Repressed Feelings

Emotions or thoughts that have been unconsciously blocked from consciousness due to being perceived as unacceptable or threatening.