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NEW QUESTION: 1
十分に開発された管理環境では、内部監査活動はそうなります。
A. 会計管理の維持（承認、記録、保管の義務の分離など）に焦点を当て、結果を監査委員会に報告します。
B. 主に上級管理職とやり取りし、内部監査作業の対象であるラインマネージャーとのやり取りを最小限に抑えます。
C. 既存のシステムの定期的にスケジュールされた監査と、新しいコンピューターシステムの稼働後の最初の監査を実施します。
D. 監査契約の結果をラインマネジメントと上級マネジメントに報告します。
Answer: D

NEW QUESTION: 2
An auditor is considering whether the omission of a substantive procedure considered necessary at the
time of an audit may impair the auditor's present ability to support the previously expressed opinion. The
auditor need not apply the omitted procedure if the:
A. Financial statements and auditor's report were not distributed beyond management and the board of
directors.
B. Results of other procedures that were applied tend to compensate for the procedure omitted.
C. Omission is due to unreasonable delays by client personnel in providing data on a timely basis.
D. Auditor's previously expressed opinion was qualified because of a departure from GAAP.
Answer: B
Explanation:
Explanation/Reference:
Explanation
Choice "C" is correct. When the auditor concludes that an auditing procedure considered necessary at the
time of the audit was omitted, the auditor should assess the importance of the procedure to the present
ability to support the previously issued opinion. The results of other procedures that were applied may tend
to compensate for the one omitted or make its omission less important.
Choice "A" is incorrect. If a procedure has been omitted, the auditor must consider whether other parties
may be relying on the financial statements, even if the audit report had limited distribution.
Choice "B" is incorrect. The fact that the previous opinion was qualified does not negate the need to apply
the omitted procedure.
Choice "D" is incorrect. Delays by client personnel may extend audit work, but do not provide a reason for
omitting a procedure.

NEW QUESTION: 3
A __________ is a document that provides a formal statement of one or more permissions.
A. resource
B. permission
C. Role
D. policy
Answer: D

NEW QUESTION: 4
You need to meet the technical requirements for the new HR department computers.
How should you configure the provisioning package? To answer, select the appropriate options in the answer area.
NOTE: Each correct selection is worth one point.

Answer:
Explanation:

Reference:
https://docs.microsoft.com/en-us/windows/configuration/wcd/wcd-accounts