Which of the Following Is Least Likely to Be Considered

question 46

Multiple Choice

Which of the following is least likely to be considered a risk assessment procedure relating to internal control?

• A)Counting marketable securities at year-end.
• B)Inquiries of client personnel.
• C)Inspecting documents and reports.
• D)Observing the application of specific controls.

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Definitions:

Extinction

In behavioral science, the process through which a previously reinforced behavior is weakened by no longer being followed by reinforcing consequences.

Ingratiating Tactic

A strategic behavior aimed at making oneself more likable or appealing to others, often used in social and workplace dynamics.

Rational Persuasion

A method of influencing others through logical arguments and factual evidence.

Behavior Modification

A technique used to change or adjust behavior patterns through various strategies, such as reinforcement or punishment.