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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 IV only.
B. I, II, and III only.
C. I and II only.
D. II, III, and IV only.
Answer: B
NEW QUESTION: 2
Consider this scenario:
A new Expense submitted and must be reviewed. The assignment urgency and the initial urgency values are both set to 10.
The SLA starts when the assignment is created.
It the goal elapses and the assignment is not yet completed, the assignment urgency is Increased by 10.
If the deadline elapses and the assignment is not yet completed, the assignment urgency increases by 10.
If the passed deadline elapses and the assignment is not yet completed, the assignment urgency increases by
10.
In the Answer Area, select the urgency for each milestone.
Answer:
Explanation:
NEW QUESTION: 3
Which of the following subjects is UNLIKELY to form part of a cloud service provision laaS contract?
A. End-of-service.
B. Liability
C. Intellectual Property Rights.
D. User security education.
Answer: B
NEW QUESTION: 4
In a review of an EDI application using a third-party service provider, the auditor should:
I. Ensure encryption keys meet ISO standards
II. Determine whether an independent review of the service provider's operation has been conducted.
III. Verify that only public-switched data networks are used by the service provider
IV.
Verify that the service provider's contracts include necessary clauses, such as the right to audit
A. I and ll.
B. II and III.
C. I and IV.
D. II and IV.
Answer: D
Explanation:
An auditor should review trading partner agreements and contracts with third-party service providers. These documents should contain necessary clauses and appropriately limit liabilities. Moreover, legal counsel should have reviewed the agreements or contracts. An auditor should also determine whether the third- party service provider's operations and controls have been independently reviewed e.g., by public accountants).
Topic 4, Volume D
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