It keeps records easily attainable so errors can be avoided and proved wrong if it were audited incorrectly.
Answer:
cognitive development
Explanation:
In the theory of cognitive development as developed by Jean Piaget, it suggests that children move through four different stages of mental development. In His theory the focus is not only on understanding how children acquire knowledge, but also on understanding the nature of intelligence.
Piaget's stages are:
Sensorimotor stage: From birth to 2 years.
Preoperational stage: From ages 2 to 7.
Concrete operational stage: From ages 7 to 11
Formal operational stage: From ages 12 and above
