In Understanding the Client's Control Activities at the Entity Level

question 93

Multiple Choice

In understanding the client's control activities at the entity level, consideration is given to factors such as

• A) the extent to which performance of control activities relies on IT.
• B) the extent to which controls included in the organization's policies are being applied.
• C) whether adequate safeguards are in place to prevent unauthorized access to or destruction of documents, records and assets.
• D) all of the above

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Definitions:

Psychological Need

An inherent psychological process that motivates the individual towards a goal or behavior essential for their well-being and mental health.

Relatedness

The need to feel connected to others, being part of a community or relationship, and experiencing a sense of belonging and security with others.

Autonomy

The ability to independently make a knowledgeable, voluntary choice.

Foolish Conformity

The act of aligning one's thoughts or actions with a group's norms or expectations in a way that is considered thoughtless or without critical examination.