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NEW QUESTION: 1
미지급금 시스템을 검토하는 IS 감사인은 감사 로그가 검토되지 않고 있음을 발견합니다. 관리와 관련하여이 문제가 제기되면 효과적인 시스템 액세스 제어가 적용되므로 추가 제어가 필요하지 않습니다. 감사인이 할 수있는 가장 좋은 답변은 다음과 같습니다.
A. 채무 직원의 백그라운드 점검을 검토하십시오.
B. 효과적인 액세스 제어가 적용된다는 경영진의 입장을 수락합니다.
C. 시스템 제어 프레임 워크의 중요성을 강조합니다.
D. 시스템 액세스 제어의 무결성을 검토합니다.
Answer: C
Explanation:
설명:
경험에 의하면 순전히 예방 적 통제에 의존하는 것이 위험합니다. 예방 관리는 예상 한 것만 큼 강하지 않거나 시간이 지남에 따라 그 효과가 떨어질 수 있습니다. 통제 비용 대 위험 양자의 평가는 유효한 관리 관심사입니다. 그러나 위험도가 높은 시스템에서는 포괄적 인 제어 프레임 워크가 필요합니다. 지능형 설계는 의심스러운 개별 트랜잭션이나 데이터 패턴을 강조하기 위해 로그를 자동으로 조사하는 것과 같이 지속적인 비용이 들지 않는 추가 형사 및 수정 제어를 수립해야합니다 . 효과적인 접근 통제는 그 자체로 긍정적이지만 위에서 설명한 이유 때문에 다른 통제 약점을 충분히 보완하지 못할 수도 있습니다. 이 경우 IS 감사인은 사전 대책을 세워야합니다. IS 감사인은 조직에 받아 들일 수없는 위험을 초래하는 통제 약점을 지적하고이를 관리하도록 경영진과 협력해야 한다는 근본적인 의무가 있습니다. 미지급금 직원에 대한 배경 조사를 검토해도 사기가 발생하지 않는다는 증거는 제공되지 않습니다.

NEW QUESTION: 2

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

NEW QUESTION: 3
What do project reports show during the Sprint review meeting?
A. Return on investment (ROI)
B. Earned value measurement (EVM)
C. Actual results to the plan
D. Estimates compared to the baseline
Answer: A
Explanation:
Explanation/Reference:
Explanation: