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Protection Transparency,Inc.is being audited by Messer and Bromely,LLP.During the assessment of fraud,Messer and Bromely discover that the controller has been creating fictional sales and posting them to the general ledger.Who should the auditors make aware of this issue?
Summative Evaluations
Comprehensive assessments conducted at the conclusion of an instructional period, aiming to evaluate overall learning outcomes and effectiveness.
Kirkpatrick's Hierarchical Model
A widely used framework for evaluating training programs, based on four levels: reaction, learning, behavior, and results.
Behavioural Changes
Modifications in an individual's actions or reactions as a result of learning or intervention.
Training Initiative
A strategic program or set of activities designed to improve skills, knowledge, and competencies within an organization.
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