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NEW QUESTION: 1
In assessing the competence of a client's internal auditor, an independent auditor most likely would
consider the:
A. Evidence supporting a low assessed level of control risk.
B. Internal auditor's compliance with professional internal auditing standards.
C. Client's policies that limit the internal auditor's access to management salary data.
D. Results of ratio analysis that may identify unusual transactions and events.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. In assessing the competence of a client's internal auditor, an independent auditor
would consider the internal auditor's compliance with professional auditing standards. Such compliance
could be evaluated by reviewing the audit plan and auditing procedures used by the internal auditor, as
well as by assessing the quality of audit documentation provided.
Choice "B" is incorrect. The internal auditor's access to management salary data has no bearing on his or
her competency.
Choice "C" is incorrect. The external auditor's assessment of control risk might be based in part on the
existence and effectiveness of an internal audit group, but such assessment would not provide information
regarding the competency of the internal auditor.
Choice "D" is incorrect. Ratio analysis might be used to identify unusual transactions or events, but it
would not provide information regarding the competency of the internal auditor.

NEW QUESTION: 2
あなたはDynamics365 forSalesの管理者です。インタラクティブなエクスペリエンスリードダッシュボードがあります。
ダッシュボードのフィルターされたビューを作成する必要があります。
あなたは何をするべきか？回答するには、回答領域で適切なオプションを選択します。
注：正しい選択はそれぞれ1ポイントの価値があります。

Answer:
Explanation:

Explanation

NEW QUESTION: 3
HOTSPOT

Answer:
Explanation: