The Auditor May Decide to Stop Internal Control Testing If

question 68

Multiple Choice

The auditor may decide to stop internal control testing if

• A)the items sampled indicate a lower rate of deviation than planned
• B)the items sampled indicate a lower precision rate than planned
• C)the items sampled indicate a higher rate of deviation than planned
• D)the items sampled indicate a higher precision rate than planned

---

Definitions:

Negative Reinforcement

A behavioral concept where the removal of an unfavorable event strengthens the behavior that led to its removal.

Extinction

In the context of behavior, the gradual reduction and eventual elimination of a conditioned response.

Successive Approximations

This is a method in behavioral psychology where behaviors are gradually trained by rewarding approximations of the desired behavior.

Positive Reinforcement

A technique in behavior management that reinforces desired behaviors by rewarding them, encouraging their repetition.