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NEW QUESTION: 1
A chief audit executive (CAE) of a major retailer has engaged an independent firm of information security specialists to perform specialized internal audit activities. The CAE can rely on the specialists' work only if it is:
A. Performed under the supervision of the information technology department.
B. Carried out using standard review procedures for retailers.
C. Performed in accordance with the terms of the contract.
D. Carried out in accordance with the Standards.
Answer: D

NEW QUESTION: 2

A. Option A
B. Option D
C. Option B
D. Option C
Answer: D

NEW QUESTION: 3
International Professional Practices Frameworkによると、次の場合に、その地域で次に予定されている関与が正当化されるまで、推奨事項のフォローアップと経営陣の是正措置を延期するという内部監査活動の決定。
A. 経営陣は、推奨事項を実施するための措置を講じないリスクを十分に理解し、適切に受け入れています。
B. 報告された調査結果または推奨事項は、経営陣による即時の対応を必要とするほど重要です。
C. 調査結果または推奨事項の重要性により、監査人は、講じられた是正措置について経営陣から定期的に更新を受け取ることにより、監視を実行できます。
D. 調査結果の重要性と比較検討すると、推奨事項に対処するために経営陣が講じた措置で十分です。
Answer: D