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NEW QUESTION: 1
次の監査計画活動のうち、企業が直面している現在のリスクエクスポージャーを理解する上で最も価値が低いものはどれですか？
A. 外部監査人のリスク評価のレビュー。
B. 企業業績報告とベンチマークのレビュー。
C. 上級管理職および監査委員会との協議。
D. 組織の戦略計画と運用計画のレビュー。
Answer: B
NEW QUESTION: 2
Which of the following procedures should be run in order to make sure that there are no cross-linked files?
A. Hard disk firmware update
B. Operating system patches
C. File system check
D. Disk defragmentation
Answer: C
NEW QUESTION: 3
ABC.com, the GL accountant, comes to you and says that he has defined the budget, and budget amounts have been entered and approved by management. After approval he wants his assistant accountants to NOT be able to update this budget. What is your response?
A. Oracle GL budget functionality cannot satisfy this requirement.
B. If the client wants to do this, then customization of workflow is the only option.
C. If the client wants to do this, then the budget status should be Current.
D. If the client wants to do this, then the budget status should be Frozen.
Answer: D