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NEW QUESTION: 1
A. Option B
B. Option A
C. Option C
D. Option E
E. Option D
Answer: B,E
Explanation:
2-3 - Aliases
NEW QUESTION: 2
After obtaining an understanding of the entity and its environment, including its internal control, an auditor
decided to perform tests of controls. This is likely because:
A. An increase in the assessed level of control risk is justified for certain financial statement assertions.
B. The auditor's risk assessment is based on the effective operation of controls.
C. Evidence to support a reduction in control risk is not available.
D. There were many internal control weaknesses that could allow errors to enter the accounting system.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. After obtaining an understanding the entity and its environment, including its internal
control, the auditor may make a risk assessment that assumes controls are operating effectively. In such
cases, the auditor performs tests of controls to obtain evidence supporting this assessment.
Choice "B" is incorrect. If evidence to support a reduction in control risk is not available, tests of controls
would, by definition, not be possible.
Choice "C" is incorrect. When auditors decide to perform tests of controls, they have made a preliminary
assessment that controls are operating effectively. Accordingly, the performance of tests of controls is not
indicative of an increase in the assessed level of control risk.
Choice "D" is incorrect. When many internal control weaknesses are identified, the auditor would not be
likely to perform tests of controls. The assessed level of control risk is increased, and more reliance would
be placed on substantive tests as opposed to tests of controls.
NEW QUESTION: 3
Which of the following is critical in creating a security program aligned with an organization's goals?
A. Develop a culture in which users, managers and IT professionals all make good decisions about information risk
B. Create security awareness programs that include clear definition of security program goals and charters
C. Ensure security budgets enable technical acquisition and resource allocation based on internal compliance requirements
D. Provide clear communication of security program support requirements and audit schedules
Answer: A
NEW QUESTION: 4
You are the business analyst for your organization and need a method to requirements elicitation from nearly 12,000 stakeholders. You want a method to quickly capture this group's feelings and thoughts to identify what the majority of this group needs and wants in a new solution your organization may create. What requirements elicitation technique can be used in this scenario?
A. Surveys
B. Focus groups
C. Trend analysis
D. Interviews
Answer: A
