What Are the Auditors' Responsibilities for Detecting Illegal Acts That

question 9

Essay

What are the auditors' responsibilities for detecting illegal acts that have been committed by client personnel?

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Definitions:

Group Polarization

The tendency of a group to make decisions that are more extreme than the initial inclination of its members.

Mob Behavior

involves how individuals in a group can often behave differently together than they would alone, typically under the influence of a collective impulse or pressure.

Groupthink

is a psychological phenomenon in which the desire for group conformity leads to irrational or dysfunctional decision-making outcomes.

Unanimity

Complete agreement among all members of a group or committee, often achieved through consensus.