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Points 12 Which independent regulator is mandated to oversee compliance with accounting and auditing standards by certain companies? So far, we have described the reflective system as a highly flexible system when it comes to action, whereas the impulsive system appears to be relatively rigid. Spe- cifically, changing evaluations in the reflective system may result in new decisions and their concomitant be- havioral consequences. In contrast, the impulsive sys- tem seems to be driven by the perceptual input as it is connected to behavioral schemata. Changes of these links are assumed to develop slowly following the law of effect, the law of readiness, and the law of practice (Thorndike, 1911). However, there are some ways in which the impul- sive system can also react more flexibly, taking exter- nal and internal conditions into account. For external conditions, we propose that the impulsive system can alternate between two distinct motivational orienta- tions that guide the processing of information and the activation of behavior. For internal conditions, we pro- pose a specific way by which homoeostatic dysregulations may influence impulsive processing. Both motivational aspects are outlined in more detail in the following sections