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1、本资料由-大学生创业
2、创业
3、创业网http://www.chuangyw.com/提供资料1.Thevicepresidentofhumanresourceshasrequestedanaudittoidentifypayrolloverpaymentsforthepreviousyear.WhichwouldbetheBESTaudittechniquetouseinthissituation?A.TestdataB.GeneralizedauditsoftwareC.IntegratedtestfacilityD.Embedde
4、dauditmoduleThecorrectansweris:B.GeneralizedauditsoftwareYouansweredcorrectly.Explanation:Generalizedauditsoftwarefeaturesincludemathematicalcomputations,stratification层化,成层,阶层的形成,statisticalanalysis,sequencechecking,duplicatecheckingandrecomputations.TheISauditor,usin
5、ggeneralizedauditsoftware,coulddesignappropriateteststorecomputethepayrolland,thereby,determineiftherewereoverpaymentsandtowhomtheyweremade.Testdatawouldtestfortheexistenceofcontrolsthatmightpreventoverpayments,butitwouldnotdetectspecific,previousmiscalculations.误算,估错N
6、eitheranintegrated综合的,完整的testfacilitynoranembeddedauditmodulewoulddetecterrorsforapreviousperiod.Area:12.Reviewingmanagement’slong-termstrategicplanshelpstheISauditor:A.gainanunderstandingofanorganization’sgoalsandobjectives.B.testtheenterprise’sinternalcontrols.C.asse
7、sstheorganization’srelianceoninformationsystems.D.determinethenumberofauditresourcesneeded.Thecorrectansweris:A.gainanunderstandingofanorganization’sgoalsandobjectives.Youdidnotanswerthequestion.Explanation:Strategicplanningsetscorporateordepartmentalobjectivesintomoti
8、on.Strategicplanningistime-andproject-oriented,butmustalsoaddressandhelpdetermineprioritiestomeetbusinessneeds.Reviewinglong-termstrategicplanswouldnotachievetheobjectivesexpressedbytheother343在线代理
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17、创业
18、创业网http://www.chuangyw.com/提供资料choices.Area:13.DuringasecurityauditofITprocesses,anISauditorfoundthattherewerenodocumentedsecurityprocedures.TheISauditorshould:A.createtheproceduresdocument.B.terminatetheaudit.C.conductcompliancetesting.D.ident
19、ifyandevaluateexistingpractices.Thecorrectansweris:D.identifyandevaluateexistingpractices.Youdidnotanswerthequestion.
