What Does an Auditor Examine When Performing a Detailed Analysis

question 79

Essay

What does an auditor examine when performing a detailed analysis of program logic?

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Definitions:

Hygiene Factors

Factors related to the work environment that, while not directly motivating, can lead to dissatisfaction if missing or inadequate; a concept in Herzberg's two-factor theory.

Herzberg

Refers to Frederick Herzberg, a psychologist best known for developing the Motivation-Hygiene Theory, which differentiates between factors that satisfy or dissatisfy employees in the workplace.

Motivators

Factors that influence an individual's level of motivation, potentially enhancing their willingness to engage in particular behaviors or pursue certain goals.

Dissatisfiers

Factors that, when present, can cause dissatisfaction but whose absence doesn't necessarily create satisfaction, often applied in job and service satisfaction research.