In Evaluating the Operational Effectiveness of Internal Controls, the Auditor

question 92

Essay

In evaluating the operational effectiveness of internal controls, the auditor is likely to use four types of audit procedures. List the procedures below.

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Definitions:

Keyboard

An input device consisting of a set of individual keys similar to those of a typewriter, used for entering data into a computer or other electronic device.

Reflexes

Automatic, involuntary responses to specific stimuli that occur without conscious thought, as part of the body’s defense mechanisms.

GABA

Gamma-aminobutyric acid, a neurotransmitter in the brain that inhibits or reduces the activity of neurons, playing a key role in regulating nervous system excitability.

Dopamine

A neurotransmitter involved in the reward and pleasure centers of the brain, influencing movement, learning, attention, and emotional responses.