Documenting Internal Control Understanding

question 94

Essay

Documenting internal control understanding
Auditors must document their understanding and evaluation of the internal control system.Identify and briefly describe the three most commonly used methods for such documentation.

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Definitions:

Discriminative Stimulus

In operant conditioning, a stimulus that indicates that reinforcement is available.

Skinner Box

An experimental apparatus developed by B.F. Skinner for studying behavioral conditioning in animals, typically involving a lever they press to receive a reward.

Green Light

In general use, to give permission or approval to proceed with a project, idea, or situation.

General Adaptation

General adaptation refers to an organism's response to stressors in its environment in an attempt to restore homeostasis.