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NEW QUESTION: 1
ダウンサイジングにより終了した後、内部監査人は同じ業界の組織で別の仕事を見つけます。次の行動のうち、IIA倫理規定に違反するのはどれですか。
A. 前の組織での監査の準備において、監査人は、財務機能の管理に関するベストプラクティスを特定するために、自宅のインターネットで多くの調査を行いました。監査人は調査の多くを保持しており、それを使用して新しい雇用者の財務機能の監査を実施します。
B. 新しい組織では、監査人は確率比例サイズのサンプリングを実装するためのフォームを作成するように求められます。このタイプのサンプリングの実行方法は不明ですが、監査人は支援を求めずに続行します。
C. 新しい職務での監査の優先順位を決定するために、監査人は、許可を得ることなく、監査人の以前の雇用主が使用した監査リスクアプローチを使用します。
D. 新しい組織の最初の週に、監査人は組織のデータベースを取り巻く詐欺のリスクが高いことを発見し、情報技術部門が新しいパスワードシステムを実装して詐欺行為が発生する前に防止することを提案します。
Answer: B

NEW QUESTION: 2
Which of the SBC administrative accounts has the least system access and privileges?
A. System
B. Admin
C. Supervisor
D. Manager
Answer: C

NEW QUESTION: 3
IIA's code of ethics applies to __________ that provide internal auditing services:
A. Individuals
B. Individuals, entities and indirect authorities
C. Individuals and entities
D. Entities
Answer: C