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NEW QUESTION: 1
According to the Standards, which of the following must an internal auditor take into consideration when performing an assurance engagement of treasury operations?
I.The audit committee has requested assurance of the treasury department's compliance with a new policy on the use of financial instruments.
II.
Treasury management has not instituted any risk management policies.
III.
Due to the recent sale of a division, the amount of cash and marketable securities managed by the treasury department has increased by 350 percent.
IV.
The external auditors have indicated some difficulties in obtaining account confirmations.
A. I and II only.
B. II, III, and IV only.
C. I, II, and III only.
D. I and IV only.
Answer: C
NEW QUESTION: 2
John works as a Network Auditor for XYZ CORP. The company has a Windows-based network. John wants to conduct risk analysis for the company. Which of the following can be the purpose of this analysis? (Choose three)
A. To ensure absolute safety during the audit
B. To try to quantify the possible impact or loss of a threat
C. To analyze exposure to risk in order to support better decision-making and proper management of those risks
D. To assist the auditor in identifying the risks and threats
Answer: B,C,D
Explanation:
There are many purposes of conducting risk analysis, which are as follows: To try to quantify the possible impact or loss of a threat To analyze exposure to risk in order to support better decision-making and proper management of those risks To support risk-based audit decisions To assist the auditor in determining the audit objectives To assist the auditor in identifying the risks and threats
Answer A is incorrect. The analysis of risk does not ensure absolute safety. The main purpose of using a risk-based audit strategy is to ensure that the audit adds value with meaningful information.
NEW QUESTION: 3
View the Exhibit.
What does the case statement do in the script? (Choose two.)
A. executes the last echo statement if 0 is supplied as the input
B. executes like a series of if-then-else statements
C. exits the script if 0 is supplied as the input
D. prints all output of all commands on standard output
Answer: A,B
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