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NEW QUESTION: 1
Internal audit is considered best practice but is not required by law Which of the following does NOT describe a benefit of internal audit to the board of directors?
A. The internal audit function can provide independent assurance of the financial policies applied to the financial statements
B. The internal audit function can report back to the audit committee if controls are not as effective as they should be
C. The internal audit function can help the audit committee have confidence in the fraud prevention systems within the company
D. The internal audit function can help the audit committee to discharge their responsibilities for the ongoing monitoring of the risk in the company
Answer: A
NEW QUESTION: 2
An auditor should design the written audit plan so that:
A. All material transactions will be selected for substantive testing.
B. Each account balance will be tested under either tests of controls or tests of transactions.
C. The audit procedures selected will achieve specific audit objectives.
D. Substantive tests prior to the balance sheet date will be minimized.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. An audit plan aids in instructing assistants in the work to be done. It should set forth
in reasonable detail the audit procedures that the auditor believes are necessary to accomplish the
objectives of the audit.
Choice "A" is incorrect. Auditors make extensive use of sampling to perform audit tests. Tests of all
material transactions would not be economically feasible.
Choice "B" is incorrect. Assuming that incremental risk can be controlled, substantive tests can be
performed prior to year-end.
Choice "D" is incorrect. An account balance does not necessarily have to have tests of controls or tests of
transactions applied to it.
NEW QUESTION: 3
The GK must support BRQ, BCF, and BRJ messages and accept all requests for changing bandwidth. ( )
A. TRUE
B. FALSE
Answer: A
NEW QUESTION: 4
What does the nco_setprobeprop command modify?
A. the value of the specified property of a probe via the probe's HTTP interface
B. the value of the specified property in all probe property files in the installation
C. the default location of the property file for a specified probe
D. the value of the specified property in the property file for the specified probe
Answer: A
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