Which of the Following Statements Is Correct

question 52

Multiple Choice

Which of the following statements is correct?

• A)Auditors should evaluate application controls before evaluating general controls.
• B)Auditors should evaluate application controls and general controls simultaneously.
• C)Auditors should evaluate general controls before evaluating application controls.
• D)None of these statements is correct.

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Definitions:

Reaction Formation

Psychological defense mechanism in which a person forms an opposite emotional or behavioral reaction to the way he or she really feels to keep those true feelings hidden from self and others.

Freud

Sigmund Freud, an Austrian neurologist and the founder of psychoanalysis, a clinical method for treating psychopathology through dialogue between a patient and a psychoanalyst.

External Locus of Control

A belief that one's successes or failures result from external factors beyond one's control.

Rotter

Julian B. Rotter, a psychologist known for his work on locus of control, a theory about how people perceive the source of life events and outcomes as either within themselves or externally.