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NEW QUESTION: 1
次のうち、継続的監査に最適なものはどれですか？
A. 不規則な取引
B. 価値の低い取引
C. リアルタイムトランザクション
D. 手動取引
Answer: C
NEW QUESTION: 2
エンゲージメント中に、内部監査人は、権限の委任に関する組織のポリシーに、組織で雇用されなくなった6人の個人がリストされていることを発見しました。さらに、支払い権限を持って行動している4人の個人は、そのような権限を持っているとしてポリシーで識別されませんでした。コントロールの弱点に対処するための最も効果的な行動方針は次のうちどれですか？
A. さらに検討して、4人の個人が委任を通じて適切な権限を持っていないことを確認します。
B. 支払い機能の完全な監査をすぐに開始して、重大な不正が発生したかどうかを判断します。
C. 管理者に、4つの名前を追加し、ポリシーから誤った名前を削除して最新の名前にするようにアドバイスします。
D. 経営陣がポリシーをサポートするプロセスをレビューし、改善することを推奨します。
Answer: D
NEW QUESTION: 3
A. Option A
B. Option D
C. Option B
D. Option C
Answer: C
