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NEW QUESTION: 1
Eine Prüfungsurkunde sollte:
A. Beschreiben Sie die Gesamtautorität, den Umfang und die Zuständigkeiten der Prüffunktion.
B. Geben Sie die Prüfungsziele für die Aufrechterhaltung und Überprüfung der internen Kontrollen sowie die Übertragung von Befugnissen an.
C. Seien Sie dynamisch und ändern Sie sich häufig, um mit der sich ändernden Natur der Technologie und des Prüfungsberufs übereinzustimmen.
D. Dokumentieren Sie die Prüfungsverfahren, mit denen die geplanten Prüfungsziele erreicht werden sollen.
Answer: A
Explanation:
Erläuterung:
In einer Audit-Charta sollten die Ziele des Managements und die Übertragung von Befugnissen an das IS-Audit angegeben werden. Diese Charta sollte sich im Laufe der Zeit nicht wesentlich ändern und auf höchster Managementebene genehmigt werden. Eine Prüfungsurkunde wäre nicht detailliert und würde daher keine spezifischen Prüfungsziele oder -verfahren enthalten.

NEW QUESTION: 2
When is the guideline merged and acquired company method most useful?
A. When same acquisition target has different buyers both due to perception and reality
B. The initial value derived from the guideline merged and acquired company method, before adjustment for factors such as size of subject block and degree of marketability, is an indication of transaction prices of major ownership interest, usually controlling ownership interests.
C. At the time of achieving synergies
D. In estimation of enterprise value
Answer: B

NEW QUESTION: 3
Which of the following commands will send output from the program myapp to both standard output (stdout) and the file file1.1og?
A. myapp 0>&1 | cat > file1.1og
B. cat file1.1og
C. tee myapp file1.1og
D. myapp | cat > file1.1og
E. myapp| tee file1.1og
Answer: E