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NEW QUESTION: 1
サミーは彼女の組織のプロジェクトマネージャーです。彼女は、確率に基づいて各リスクを評価し、時間、コスト、および範囲に影響を与えたいと考えています。プロジェクトチームのメンバーであるハリーは、これまでにこれを行ったことはなく、サミーがこのアプローチを試みるのは間違っていると思います。ハリーは、3つの別個のリスクスコアではなく、累積リスクスコアを作成する必要があると述べています。このシナリオで正しいのは誰ですか？
A. ハリーは正解です。リスクの確率と影響のマトリックスがリスク評価への唯一のアプローチです。
B. リスクの確率と影響がプロジェクトのすべての目的を考慮しているため、ハリーは正しいです。
C. サミーは正しいです。彼女はプロジェクトマネージャーだからです。
D. サミーは正解です。組織はプロジェクトの各目的に対してリスクスコアを作成できるためです。
Answer: D

NEW QUESTION: 2
An auditor's primary consideration in evaluating controls is whether specific controls:
A. Affect financial statement assertions.
B. Can be classified into one of the five internal control components.
C. Improve the efficiency of the client's operations.
D. Reduce detection risk to a sufficiently low level.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. An auditor's primary consideration in evaluating controls is whether specific controls
affect financial statement assertions, since ultimately the auditor must render an opinion on whether those
assertions are fairly stated.
Choice "B" is incorrect. The five components of internal control provide a useful framework for the auditor
to evaluate the impact of such controls on an audit, but such classification is not the auditor's primary
consideration.
Choice "C" is incorrect. Although a proper system of internal control may improve the client's operational
efficiency, it is not a primary consideration for the auditor.
Choice "D" is incorrect. The auditor controls detection risk by varying the nature, timing, and extent of
substantive tests. Whether or not a proper system of controls is in place affects control risk, not detection
risk.

NEW QUESTION: 3
You have an entitlement that has an allocation type of Hours.
You need to identify what will cause the remaining terms of the entitlement to be decremented.
What should you identify?
A. A case is associated to the entitlement.
B. A case that is associated to the entitlement is canceled.
C. A case that is associated to the entitlement is resolved.
D. A case that is associated to the entitlement is deleted.
Answer: C

NEW QUESTION: 4
Which of the following describes a control weakness?
A. Purchasing procedures are well designed and are followed unless otherwise directed by the purchasing supervisor.
B. Pre-numbered blank purchase orders are secured within the purchasing department.
C. Normal operational purchases fall in the range from $500 to $1, 000 with two signatures required for purchases over $1, 000.
D. The purchasing agent invests in a publicly traded mutual fund that lists the stock of one of the company's suppliers in its portfolio.
Answer: A

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