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NEW QUESTION: 1
Theory of constraints:
A. Follows the steps in the process.
B. Follows the flow of money.
C. Follows the processes in the system.
D. Follows after process reengineering.
Answer: B
NEW QUESTION: 2
セキュリティロールの設計時バージョンには、次の情報のどれを含めることができますか？この質問には2つの正解があります。
A. ロール名
B. ロールに割り当てられた権限
C. デフォルトでこのロールに割り当てられているユーザー
D. ロールに割り当てられたユーザー
Answer: A,B
NEW QUESTION: 3
초기 조사 후에 IS 감사인은 사기가있을 수 있다고 믿을만한 이유가 있습니다. IS 감사인은 다음을 수행해야 합니다.
A. 외부 법률 고문과 상의하여 취할 조치를 결정합니다.
B. 사기의 가능성을 최고 경영자에게 보고하고 진행 방법을 문의하십시오.
C. 조사가 필요한지 여부를 결정하는 활동을 확장합니다.
D. 문제를 감사위원회에보고하십시오.
Answer: C
Explanation:
설명:
IS 감사인이 사기를 탐지하는 책임은 사기 지표를 평가하고 추가 조치가 필요한지 또는 조사가 권장되어야 하는지 여부를 결정하는 것을 포함합니다. IS 감사인은 사기의 지표가 조사를 권장하기에 충분하다고 판단한 경우에만 조직의 해당 기관에 통보해야 합니다. 일반적으로 IS 감사인은 외부 법률 고문과 상담할 권한이 없습니다.