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NEW QUESTION: 1
An IS auditor has discovered that a key control has been designed properly but is not operating effectively. Which of the following should the auditor do NEXT?
A. Recommend a different control
B. Distribute a draft report to management
C. Assess the impact of the control inefficiency
D. Discuss the control finding with the audit committee
Answer: C
NEW QUESTION: 2
照会のナビゲーション属性として表示属性を使用可能にするために実行する必要がある2つのステップはどれですか。
A. それぞれのインフォプロバイダのナビゲーション属性を有効化します。
B. InfoObjectメンテナンスで属性タイプをDisplayからNavigationに変更します。
C. 表示属性をFreeセクションまたはBW Query Designerにドラッグアンドドロップします。
D. SAP BWデータフロー変換のナビゲーション属性をアクティブにします。
E. BWクエリデザイナの特性プロパティでナビゲーション属性を有効化します。
Answer: B,C
NEW QUESTION: 3
Rachel, CPA, is conducting an audit of Eaton Enterprises, a nonissuer. Rachel has conducted her audit in
accordance with generally accepted auditing standards, and she wishes to emphasize in her report that
such standards do not require the same level of testing and reporting on internal control as is required for
audits of issuers under the Sarbanes-Oxley Act. Which report modification would be most appropriate in
this situation?
A. No report modification should be made in this scenario.
B. Only the scope paragraph should be modified.
C. An explanatory paragraph should be added preceding the opinion paragraph, and the opinion
paragraph should state, "Except for the matter discussed in the preceding paragraph..."
D. An explanatory paragraph should be added following the opinion paragraph.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. The auditor may expand the scope paragraph to state that internal control was
considered as a basis for designing appropriate audit procedures, but not for the purpose of expressing an
opinion on the effectiveness of internal control. This serves to emphasize that the extended level of testing
and reporting on internal control required by the Sarbanes-Oxley Act did not apply in this case.
Choice "B" is incorrect. The auditor should modify the scope paragraph, not add an additional explanatory
paragraph.
Choice "C" is incorrect. An "except for" qualified opinion would not be appropriate in this case.
Choice "D" is incorrect. Although a report modification is not required, the question states that Rachel
wishes to emphasize the scope of her work on internal control. In such situations, the scope paragraph
should be modified.