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NEW QUESTION: 1
UL standards for the resistance to picking to align tumblers should be at least:
A. 5 minutes
B. 10 minutes
C. 30 minutes
D. 20 minutes
E. 3 minutes
Answer: B

NEW QUESTION: 2
Refer to the exhibit.

Both internal and external audits can be performed on the financial statements of a company. The results of the audits have different purposes and different reporting lines.
Which of the following combinations is correct?
A. A
B. C
C. B
D. D
Answer: B

NEW QUESTION: 3
소스 및 개체 버전이 같은지 확인하기 위해 프로그램 샘플을 선택할 때 IS 감사자가 수행하는 다음 테스트는 무엇입니까?
A. 프로그램 라이브러리 제어의 적합성 테스트
B. 프로그램 라이브러리 제어에 대한 실질적인 테스트
C. 프로그램 컴파일러 컨트롤의 실질적인 테스트
D. 프로그램 컴파일러 컨트롤의 적합성 테스트
Answer: A
Explanation:
설명:
컴플라이언스 테스트는 컨트롤이 설계된대로 작동하고 관리 정책 및 절차를 준수하는 방식으로 적용되고 있는지 확인합니다. 예를 들어, IS 감사자가 프로그램 라이브러리 제어가 올바르게 작동하는지 여부를 우려하는 경우, IS 감사자는 소스 및 오브젝트 버전이 동일한 지 판별하기 위해 프로그램 샘플을 선택할 수 있습니다. 다시 말해, 모든 준수 테스트의 광범위한 목표는 감사가 예비 평가에서 감사자가 인식 한대로 감사자가 의지 할 특정 통제가 운영되고 있다는 합리적인 확신을 감사에게 제공하는 것입니다.