The Primary Purpose of the Internal Auditors' Evaluation of Internal

question 10

Multiple Choice

The primary purpose of the internal auditors' evaluation of internal control is to:

• A)Determine if management has planned and implemented activities needed to attain goals and objectives.
• B)Determine the extent of tests of controls needed during field work.
• C)Identify areas for fraud investigation.
• D)Determine if employees have incompatible duties that have compromised the control environment.

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Definitions:

Non-Monetary Rewards

Incentives given to employees that do not involve direct payment, such as recognition, professional development opportunities, and flexible working conditions.

Reinforcement

The process of encouraging or establishing a pattern of behavior by offering rewards or positive outcomes.

Punishment

A form of corrective measure aimed at reducing undesired behavior by using negative consequences or removal of positive stimuli.

Delayed Schedule

A situation where planned events or activities occur later than originally planned or intended, often resulting in setbacks or disruptions.