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NEW QUESTION: 1
연간 감사 계획 프로세스에서 위험 평가와 관련하여 다음 중 올바른 것은 무엇입니까?
1. 경영진이 요청한 활동은 감사위원회가 요청한 활동보다 더 높은 위험으로 간주해야 합니다.
2. 예산이 적은 액티비티는 예산이 높은 액티비티만큼 위험이 높을 수 있습니다.
3. 위험 평가시 항상 잠재적인 재정적 또는 불리한 노출을 고려해야 합니다.
A. 1 only
B. 2 and 3 only
C. 3 only
D. 2 only
Answer: B

NEW QUESTION: 2
Which of the following is the key benefit of control self-assessment (CSA)?
A. Internal auditors can shift to a consultative approach by using the results of the assessment.
B. Audit expenses are reduced when the assessment results are an input to external audit work.
C. Management ownership of the internal controls supporting business objectives is reinforced.
D. Improved fraud detection since internal business staff are engaged in testing controls
Answer: C
Explanation:
Explanation/Reference:
Explanation:
The objective of control self-assessment is to have business management become more aware of the importance of internal control and their responsibility in terms of corporate governance. Reducing audit expenses is not a key benefit of control self-assessment (CSA). improved fraud detection is important, but not as important as ownership, and is not a principal objective of CSA. CSA may give more insights to internal auditors, allowing them to take a more consultative role; however, this is an additional benefit, not the key benefit.

NEW QUESTION: 3
You have been asked by your management to come up with a backup solution that covers not only data loss, but also situations where the entire system, or building, is destroyed.
Your solution should also protect against data theft. Which of the following plans provides the most secure redundant backup and storage solution?
A. Every night, all of your systems receive an incremental system backup to tape.
Those tapes are stored in a secured location in a remote facility.
B. Once a week, all of your systems receive a full system backup to tape.
Those tapes are stored in a secured location in your facility.
C. Every night, all of your systems receive an incremental system backup to tape, and once a month, all systems receive a full backup to tape.
Those tapes are stored in a secured remote facility.
D. Twice a month, all of your systems receive a full backup to CD.
The tapes are stored in a secured remote facility.
The CD's are stored locally.
Once a week, all of your systems receive a full backup to tape.
E. Once a week, all of your systems receive an incremental system backup to tape.
Those tapes are stored in a secured location in remote facility.
Answer: C
Explanation:
Your backup strategy should allow for backups to occur as often as possible. Daily backups are recommended but this isn't always possible because the amount of time a full backup would take. For this reason, daily incremental backups are recommended. An incremental backup will only backup the files that have been created or changed since the last backup, thus saving time and backup media space.
You should however perform full backups on a regular basis (monthly is recommended).
This will allow the easy restoration of a failed system.
The backup tapes should be stored in a secured remote facility, in case the building is destroyed.
Incorrect Answers
A:If you back up the files once a week, you could lose up to one week's data. For this reason, daily backups are recommended.
B:If you back up the files once a week, you could lose up to one week's data. For this reason, daily backups are recommended.
C:You should perform full backups on a regular basis (monthly is recommended). This will allow the easy restoration of a failed system.
E:If you back up the files once a week, you could lose up to one week's data. For this reason, daily backups are recommended.