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:

Social Justice Theory

encompasses theories that aim at creating a society based on principles of equality and solidarity, understanding and valuing human rights, and recognizing the dignity of every person.

Moral Reasoning

The process through which individuals make decisions about right and wrong, guided by ethical principles and personal values.

Social Domain Approach

The concept that moral reasoning needs to be considered in the context in which judgments are being made at a given time.

Emotional Self-Regulation

The ability to manage and control one's emotional responses to stimuli or situations through various strategies.