Periodic Account Reconciliations Are a Control That Can Be Used

question 63

True/False

Periodic account reconciliations are a control that can be used to reduce the risk of employees creating unauthorized adjusting entries.

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Definitions:

Dissociation Theory

A psychological theory that explains a wide array of behaviors and experiences, including a disconnection between thoughts, identity, consciousness, and memory.

Hypnosis

A state of focused attention, increased suggestibility, and heightened imagination, often used for therapeutic purposes.

Alpha and Theta Waves

Brainwaves detected by EEG that represent states of relaxation (alpha) and deep meditation or light sleep (theta).

Reduced Heart Rate

A decrease in the number of heartbeats per minute, which can be indicative of relaxation or health status.