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NEW QUESTION: 1
In identifying matters for communication with those charged with governance, an auditor most likely would
ask management whether:
A. It agreed with the auditor's assessed level of control risk.
B. The turnover in the accounting department was unusually high.
C. It consulted with another CPA firm about accounting matters.
D. There were any subsequent events of which the auditor was unaware.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. The auditor is required to communicate to those charged with governance regarding
certain matters, including management consultation with other auditors. Consequently, the auditor must
ask management about this matter.
Choice "A" is incorrect. Unusually high turnover in the accounting department is a negative factor in
assessing control risk, but it is not a matter that needs to be communicated to those charged with
governance.
Choice "C" is incorrect. Inquiry of management concerning any subsequent events of which the auditor is
unaware is a required audit procedure, which would also be confirmed as part of the management
representation letter, but it is not a matter that needs to be communicated to those charged with
governance. (They should already know!)
Choice "D" is incorrect. The auditor alone has responsibility for judgments regarding the assessed level of
control risk, and the auditor would not generally discuss this assessment with management.

NEW QUESTION: 2

A. Option A
B. Option C
C. Option B
D. Option D
Answer: A,C

NEW QUESTION: 3

A. Option C
B. Option B
C. Option A
D. Option D
Answer: B

NEW QUESTION: 4
組織内の情報セキュリティプログラムの最新性とカバレッジを維持するための最良のツールは次のうちどれですか？
A. 情報セキュリティの定期刊行物およびマニュアル
B. プログラムのセキュリティアーキテクチャと設計
C. 情報セキュリティチームのトレーニングと認定
D. プログラムのガバナンス監視メカニズム
Answer: D
Explanation:
説明
選択肢B、C、およびDはすべて、プログラムの通貨と適用範囲を支援しますが、そのガバナンス監視メカニズムが最良の方法です。