A Periodic Review by Internal Auditors That Stresses the Evaluation

question 37

Multiple Choice

A periodic review by internal auditors that stresses the evaluation of the efficiency and effectiveness of a department's procedures is called a (an) :

• A)Operational audit
• B)Financial audit
• C)Management-by-exception audit
• D)Audit by exception

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Definitions:

ESP Phenomenon

Extra-sensory perception; claimed perception of information not gained through the known human senses and not deducible from previous experience.

Scientific Testing

A methodological process of experimenting and observation to acquire new knowledge, validate theories, or test hypotheses under controlled conditions.

Principle Of Proximity

A principle in gestalt psychology that individuals perceive objects close to each other as forming a group.

Gestalt Psychologists

Psychologists who emphasize the human mind and behavior as wholes rather than the sum of individual components.