A. Option D
B. Option C
C. Option A
D. Option B
Answer: B
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NEW QUESTION: 1
Management has asked the chief audit executive (CAE) to provide assurance on the organization's automated control system related to financial data. The current audit staff does not have the expertise needed to conduct this type of engagement. Which of the following would be the best response by the CAE?
A. Accept the assignment and use an external provider with the necessary knowledge and skills to perform the engagement.
B. Accept the assignment and use control self-assessment to complete the project.
C. Accept the assignment if the engagement is included in the current audit plan,but inform senior management that the current audit staff does not have the knowledge and skills required.
D. Do not accept the assignment because the internal audit activity lacks the competency to perform the engagement with due professional care.
Answer: A
NEW QUESTION: 2
다음과 같은 경우 내부 감사 기능과 외부 감사 기능간에 전반적인 감사 효율성이 향상됩니다.
A. 잠재적인 이해 상충을 피하기 위해 내부 감사 범위가 축소됩니다.
B. 같은 부서의 감사가 다른 시간에 수행됩니다.
C. 내부 감사 부서는 외부 감사 전에 기능 또는 부서를 검토합니다.
D. 내부 감사 부서의 활동에 따라 외부 감사 범위가 줄어 듭니다.
Answer: D
NEW QUESTION: 3
A. Option D
B. Option C
C. Option A
D. Option B
Answer: B