The Audit Trail Concept Is Basic to the Design and Audit

question 25

True/False

The audit trail concept is basic to the design and audit of an accounting information system.

---

Definitions:

Maslow's Hierarchy

A theory in psychology proposed by Abraham Maslow, suggesting that people are motivated to achieve certain needs, which are arranged in a hierarchical order from physiological needs up to self-actualization.

Implicit Motive

Unconscious motivations that influence an individual’s behavior, desires, and needs, typically assessed through projective measures.

Implicit Motives

Refers to desires, goals, or needs that operate below the level of conscious awareness, influencing behavior and decision-making.

Approach Motivation

Describes the drive toward positive stimuli or outcomes, typically associated with the desire to achieve a specific goal.