Once the Audit-Sensitive Processes Are Identified, What Kind of Information

question 18

Essay

Once the audit-sensitive processes are identified, what kind of information does the auditor need to gather about each process and what tools can the auditor use to assist in this analysis?

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Definitions:

Moral Development

The process through which individuals develop the ability to differentiate right from wrong and to adopt ethical behavior.

Postconventional Reasoning

A level of moral reasoning in which individuals make judgments based on abstract principles and the consideration of ethical fairness.

Kohlberg

Refers to Lawrence Kohlberg, a psychologist known for his theory of moral development stages.

Moral Development

The process through which individuals develop proper attitudes and behaviors toward other people in society, based on social, cultural norms, and laws.