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NEW QUESTION: 1
Which of the following is the MOST important factor to ensure information security is meeting the organization's objectives?
A. Implementation of a control self-assessment (CSA) process
B. Establishment of acceptable risk thresholds
C. Implementation of a security awareness program
D. Internal audit's involvement in the security process
Answer: B
NEW QUESTION: 2
A. Option C
B. Option D
C. Option B
D. Option A
Answer: C
NEW QUESTION: 3
内部監査人は、資本予算を超えたため、資本プロジェクトにインストールされた一部の材料のコストが在庫勘定に転送されたことを発見しました。問題の範囲を判断するために監査人が使用するのに適切な手法は次のうちどれですか？
A. 借方のある在庫受領書を在庫勘定と比較し、不一致を調査します。
B. 四半期ごとに資本取引のサンプルを分析して、インストールされた材料が在庫に転送されたインスタンスを検出します。
C. 毎月資本化される金額と資本予算の間の差異を特定します。
D. 資本から在庫勘定にコストを転送したすべての仕訳を確認します。
Answer: D