Describe Two Tests of Controls the Auditor Can Use Confirm

question 19

Essay

Describe two tests of controls the auditor can use confirm that authorization procedures for program changes.

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Definitions:

Bounded Rationality Model

A concept suggesting that individuals make decisions based on the limited information they have available and within the constraints of their mental capacity.

Emotional Block

Emotional block is a situation or condition where an individual's feelings prevent them from understanding a situation clearly or acting effectively, often hindering problem-solving and decision-making processes.

Explicit Knowledge

Knowledge that is well documented, structured, and easily transferred or taught to others, often found in manuals, databases, and books.

Internationally Generated Reports

Documents or findings produced across different countries, reflecting global perspectives or data.