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NEW QUESTION: 1
What does PDI Stand for?
A. Process Design Instructions
B. Process Definition Instructions
C. Process Definition Instruments
D. Procedural Design Instructions
Answer: A

NEW QUESTION: 2
In assessing the objectivity of internal auditors, the independent CPA who is auditing the entity's financial
statements most likely would consider the:
A. Results of the tests of transactions recently performed by the internal auditors.
B. Internal auditing standards developed by The Institute of Internal Auditors.
C. Materiality of the accounts recently inspected by the internal auditors.
D. Tests of internal control activities that could detect errors and fraud.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. Objectivity is reflected by the organizational level to which the internal auditor reports
as well as by policies prohibiting audits of areas where the internal auditor lacks independence. In
assessing the objectivity of internal auditors, the independent CPA who is auditing the entity's financial
statements considers information obtained from previous experience, from discussions with management,
from external quality reviews (if performed), and from professional internal auditing standards (such as
those developed by The Institute of Internal Auditors).
Choice "B" is incorrect. Tests of internal control activities that could detect errors and fraud would not help
the CPA assess the objectivity of the internal auditor.
Choice "C" is incorrect. The materiality of the accounts recently inspected by the internal auditors would
not help the CPA assess the objectivity of the internal auditor.
Choice "D" is incorrect. Results of the tests of transactions recently performed by the internal auditor would
aid the auditor in evaluating the internal auditor's competence rather than his or her objectivity.

NEW QUESTION: 3
Given the SAS data sets:

A SAS program is submitted and the following is written to SAS to:

What would allow the program to successfully execute without errors?
A. Replace the 104 with:
Where EMPLOYEE.Name = Any (Select names separated with ','
From WORK.NEWEMPLOYEE
Where Salary > 40000);
B. Replace the where clause with:
Where EMPLOYEE.Name = (Select Names delimited with ','
From WORK.NEWEMPLOYEE
Where Salary > 40000);
C. Replace the equal sign with In operator.
D. Qualify the column names with the table names.
Answer: A