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NEW QUESTION: 1
내부 감사인이 미지급 수준의 의견 표현을 포함하여 채무 부서에 관여하고 있습니다. IIA 지침에 따르면, 다음 중 미시적 의견에 관한 내용은 무엇입니까?
1. 결론을 도출하기 위해 현재와 이전의 참여 결과를 조합하여 사용할 때 가장 효과적입니다.
2. 이들은 일반적으로 계정 지불 조정 프로세스에서 발견되는 절차와 같은 정의 된 절차를 기반으로 합니다.
3. 그들은 개별적이며 일반적으로 고위 경영진이나 이사회와 공유하지 않습니다.
4. 조직 전체의 다른 보증 활동을 통해 얻은 증거에 의존 할 수 있습니다.
A. 1과 3.
B. 2와 3.
C. 3과 4.
D. 1과 2.
Answer: B

NEW QUESTION: 2
Which of the following online auditing techniques is most effective for the early detection of errors or irregularities?
A. Integrated test facility
B. Audit hooks
C. Snapshots
D. Embedded audit module
Answer: B
Explanation:
The audit hook technique involves embedding code in application systems for the examination of selected transactions. This helps an IS auditor to act before an error or an irregularity gets out of hand. An embedded audit module involves embedding specially-written software in the organization's host application system so that application systems are monitored on a selective basis. An integrated test facility is used when it is not practical to use test data, and snapshots are used when an audittrail is required.

NEW QUESTION: 3

A. Option C
B. Option D
C. Option A
D. Option E
E. Option B
Answer: A,D,E

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