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NEW QUESTION: 1
An internal auditor recommended that an organization implement computerized controls in its sales system in order to prevent sales representatives from executing contracts in excess of their delegated authority levels. A follow-up review found that the sales system had not been modified, but a process had been implemented to obtain written approval by the vice president of sales for all contracts in excess of $1 million. The chief audit executive (CAE) would be justified in reporting this situation to the organization's board if: I.
In the opinion of the CAE, the level of residual risk assumed by senior management is too high.
II.
Testing of compliance with the new process finds that all new contracts in excess of $1 million have been approved by the vice president of sales.
III.
The cost of modifying the sales system to include a preventive control is less than $100,000.
A. I and III only.
B. III only.
C. I only.
D. I, II, and III.
Answer: C
NEW QUESTION: 2
IS監査人は、過去2年間にフィッシング攻撃が増加したにもかかわらず、成功率が大幅に低下していることを発見しました。この減少の最も可能性の高い理由は次のうちどれですか？
A. 侵入検知システム（IDS）の実装
B. インシデントレスポンダー向けの強化されたトレーニング
C. セキュリティ意識向上プログラムの実施
D. インシデント対応計画の作成
Answer: B
NEW QUESTION: 3
Major responsibilities of the Risk Manager generally include
A. loss prevention and reduction.
B. participating in safety and security programs.
C. all of the above
D. liability claims management.
Answer: C
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