What Are the Two Basic Types of Internal Controls

question 37

Multiple Choice

What are the two basic types of internal controls?

• A) Internal audit and internal check
• B) Bank reconciliations and stocktakes
• C) Administrative and accounting controls
• D) Selling and general controls

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Definitions:

Kirkpatrick's Hierarchical Model

A widely used framework for evaluating training programs, based on four levels: reaction, learning, behavior, and results.

Behavioural Changes

Modifications in an individual's actions or reactions as a result of learning or intervention.

Training Initiative

A strategic program or set of activities designed to improve skills, knowledge, and competencies within an organization.

Trainees' Reactions

The initial responses or feedback from participants in a training program, often gauged to assess their engagement and the effectiveness of the training.