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NEW QUESTION: 1
The internal audit activity completed an initial risk analysis of the organization's data storage center and found several areas of concern. Which of the following is the most appropriate next step?
A. Risk response.
B. Risk assessment.
C. Identification of context.
D. Risk identification.
Answer: B
NEW QUESTION: 2
CAB承認グループのメンバーが承認リクエストを拒否すると、変更リクエストの状態はどうなりますか？
A. 評価
B. 新規
C. 拒否されました
D. キャンセル
Answer: B
NEW QUESTION: 3
An advantage of statistical sampling over nonstatistical sampling is that statistical sampling helps an
auditor to:
A. Measure the sufficiency of the audit evidence obtained.
B. Minimize the failure to detect errors and fraud.
C. Reduce the level of audit risk and materiality to a relatively low amount.
D. Eliminate the risk of nonsampling errors.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. Statistical sampling helps the auditor to measure the sufficiency of the audit
evidence because the auditor can quantify the audit risk, thus assisting in limiting it to an acceptable level.
Choice "A" is incorrect. Nonsampling errors relate to the improper evaluation of evidence by the auditor
and are not dependent on the sampling method used.
Choice "B" is incorrect. Audit risk can be reduced to a relatively low level with non-statistical sampling.
Materiality is not affected by the sampling method used.
Choice "D" is incorrect. The use of statistical sampling does not necessarily minimize the failure to detect
errors and fraud.
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