The Public Company Accounting Oversight Board (PCAOB)has Encouraged a Risk-Based

question 60

Multiple Choice

The Public Company Accounting Oversight Board (PCAOB) has encouraged a risk-based approach to test the effectiveness of ________ as they relate to financial audits.

• A) internal controls
• B) security processes
• C) financial misstatements
• D) fraud exposure

Distinguish between different types of reinforcements (positive, negative) and their applications.

Comprehend the concept of shaping through successive approximations.

Recognize the application of conditioning principles in modifying behaviors.

Grasp the significance of discriminative stimuli and their role in operant conditioning.

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Definitions:

Fingerprint Lock

A locking mechanism that uses biometric technology to recognize an individual's fingerprint as a key, commonly used in secure access systems and modern electronic devices.

USB Lock

A security device that prevents USB storage devices from being inserted into a USB port.

Remote Wipe

The process of using software to send a command to a mobile device to delete data, perform a factory reset, remove everything from the device so that it cannot be used, and overwrite data storage to prevent forensic data recovery.

Biometrics

The use of one or more devices that can authenticate someone based on one or more physical traits such as a fingerprint, an eyeball (retina), or a hand, or a behavioral trait such as voice or signature.