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NEW QUESTION: 1
取締役会によって承認された内部監査憲章は、内部監査活動を、財務情報の信頼性と内部会計管理の有効性のみを保証するように制限しています。外部監査人が内部監査活動の作業に依存する可能性のある範囲に関して、次の文のうち正しいものはどれですか。
A. 理事会が憲章を承認したため、外部監査人はその作業を使用することができ、それにより、不備について責任を負います。
B. 外部監査人は作業を無視する必要があります。これは、チャーターの範囲によってバイアスが生じ、専門家の注意が不十分になる可能性があるためです。
C. 監査憲章は内部監査活動が実施できる作業に関して非常に具体的であるため、外部監査人はその作業を最大限に活用できます。
D. 内部監査活動の範囲と責任の制限により、外部監査人は注意して作業を使用できます。
Answer: D

NEW QUESTION: 2
開発者は、アカウントオブジェクトの「更新後」トリガーを使用して、アカウントに関連するすべての連絡先を更新します。以下に示すトリガーコードはランダムに失敗します。
List <Contacts> theContacts = new List <Contacts>（）; for（Account a：Trigger.new）{for（Contact c：[SELECT Id、Account_Date__c FROM Contact WHERE AccountId =：a.Id]）{c.Account_Date__c = Date.today（）; theContacts.add（c）;
}
} theContactsを更新します。
コードブロックの失敗の原因となっているコードの行はどれですか。
A. Account_Date__cがnullの場合、例外がスローされます。
B. トリガーは、forループで200を超えるレコードを処理します。
C. SOQLクエリはforループ内にあります。
D. theContactsが空の場合、例外がスローされます
Answer: C

NEW QUESTION: 3
조직은 WAN (Wide Area Network)을 타사 서비스 공급자에게 아웃소싱했습니다. 이러한 상황에서 IS 감사인이 업무 연속성 (BCP) 및 재해 복구 계획 (DRP) 감사 중에 수행해야 하는 기본 작업은 다음 중 무엇입니까?
A. 재난 발생시 서비스 수준을 충족시키지 못하는 경우 서비스 수준 계약 (SLA)에 벌금 조항이 있는지 검토합니다.
B. 조직이 서비스 제공 업체를 선택할 때 채택한 방법론을 검토합니다.
C. 타사 서비스 제공 업체 직원의 인증을 검토합니다.
D. 서비스 제공 업체의 BCP 프로세스가 조직의 BCP 및 계약 상 의무와 부합하는지 검토하십시오.
Answer: D
Explanation:
설명:
서비스 제공 업체의 비즈니스 연속성 계획 (BCP) 프로세스가 조직의 BCP 및 계약상의 의무와 부합하는지 검토하는 것은 정답입니다. 서비스 제공 업체의 비즈니스에 대한 부작용 또는 중단은 조직과 고객에게 직접적인 영향을 미치기 때문입니다. SLA의 필수 요소 임에도 불구하고 SLA (Service Level Agreement)에 재난 발생시 서비스 수준을 충족시키지 못하는 경우 페널티 조항이 포함되는지 여부를 검토하는 것은 정답이 아니므로 페널티 조항이 있기 때문에 정답이 아닙니다. 주요 우려 사항. 선택 사항 C와 D는 가능한 우려 사항이지만 그다지 중요하지 않습니다.