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NEW QUESTION: 1
最も重要なビジネス継続性リスクはどれですか？
A. ネットワーク接続の中断
B. 廃業するプロバイダー
C. 不完全なサービスレベル契約（SLA）
D. プライバシー法
Answer: B
NEW QUESTION: 2
Which of the following is not an inquiry the auditor should make to identify the risks of material
misstatement due to fraud?
A. Whether there are any particular business segments for which a risk of fraud may be more likely to
exist.
B. Whether operating personnel have communicated to management regarding internal control and how it
functions to prevent, deter, or detect material misstatement due to fraud.
C. Whether management is aware of any allegations of fraud.
D. How management communicates to employees its views on acceptable business practices.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. The auditor should inquire whether management (not operating personnel) has
communicated to those charged with governance (not management) regarding internal control and how it
functions to prevent, deter, or detect material misstatement due to fraud.
Choice "A" is incorrect. The auditor should inquire how management communicates to employees its
views on acceptable business practices.
Choice "C" is incorrect. The auditor should inquire whether there are any particular business segments for
which a risk of fraud may be more likely to exist.
Choice "D" is incorrect. The auditor should inquire whether management is aware of any allegations of
fraud.
NEW QUESTION: 3
アジャイルアプローチで作業している場合、実現フェーズの開始時に計画はどのようになりますか？
A. ユーザーストーリーは最初の3つのスプリントを超えない準備ができている状態です
B. 稼働範囲は翌年の1月1日に修正されます
C. 作業負荷により、スプリントのタイムラインが異なる場合があります
D. プロジェクトの範囲と計画が完了し、最終的な
Answer: A
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Feedbacks
Aalk - 2014-05-05 16:45:18
Plato - 2014-05-05 16:45:51
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