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NEW QUESTION: 1
Which of the following audit techniques most likely would provide an auditor with the most assurance
about the effectiveness of the operation of internal control?
A. Recomputation of account balance amounts.
B. Confirmation with outside parties.
C. Inquiry of client personnel.
D. Observation of client personnel.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. Observation of client personnel is the audit technique most likely to provide an
auditor with the most assurance about the effectiveness of the operation of an internal control. This
technique is especially effective for controls that leave little or no audit trail.
Choice "A" is incorrect. Confirmation with outside parties is a common substantive test (direct test of an
account balance), not a procedure used to test controls.
Choice "B" is incorrect. While inquiry of client personnel can provide some evidence about the
effectiveness of the operation of internal control, the auditor's direct observation generally provides greater
assurance than does inquiry.
Choice "C" is incorrect. Recomputation of account balance amounts is a substantive test, not a test of
controls.

NEW QUESTION: 2
감사는 고객 만족도를 포함하여 분석 할 계획입니다. (1) 지난 3 개월 동안 고객 서비스 부서에서 기록한 고객 불만; (2) 지난 3 개월 동안 반환 된 상품; (3) 지난 3 개월 동안 구매 한 고객의 설문 조사에 대한 응답. 이 감사 방식과 관련하여 다음 중 올바른 것은 무엇입니까?
A. 고객 설문 조사가 포괄적 인 경우 분석의 1 단계와 2 단계는 필요하지 않거나 비용 효과적이지 않습니다.
B. 3 개월 활동 분석은 고객 만족도를 평가하지 않습니다.
C. 설문 조사는 지난 3 개월 동안 구매를 하지 않은 고객을 고려하지 않았습니다.
D. 유용하지만 그러한 분석은 어떠한 위험 요소도 다루지 않습니다.
Answer: C

NEW QUESTION: 3
コンプライアンス監査のテスト段階で行われる次の決定のうち、内部監査人による最も多くの判断が必要なものはどれですか。
A. テスト用に選択するサンプリング方法。
B. どのレベルの非準拠が許容されます。
C. 各請求書で調べるフィールド。
D. 個人の支出が許容されるかどうか。
Answer: B

NEW QUESTION: 4
Your customer has two Cisco Unified Wireless LAN Controllers deployed in high availability SSO. Which statement about client SSO is true?
A. New mobility is supported.
B. Office Extend Access Point clients are supported.
C. Active and passive clients must be reassociated after SSO.
D. The clients in the transition phase are deauthenticated after switchover and must rejoin the controller.
E. For SSO to work, both WLCs must have a high availability SKU UDI.
Answer: D