"Auditing with the Computer

question 59

Multiple Choice

"Auditing with the computer"

• A) is only performed by external auditors.
• B) involves activities related to compliance testing.
• C) is only performed by internal auditors.
• D) involves activities related to substantive testing of account balances.

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Definitions:

Rationalization

A defense mechanism in which controversial behaviors or feelings are justified and explained in a seemingly rational or logical manner to avoid the true explanation.

Anxiety

A feeling of worry, nervousness, or unease about something with an uncertain outcome, which can become a disorder when it interferes with daily life.

Problem Solving

The process of identifying a problem, finding possible solutions, and choosing the most appropriate one for resolution.

Moderate Anxiety

indicates a level of anxiety that is noticeable and can hinder some daily functions, but is not as severe as to completely impede an individual's ability to work or engage socially.