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NEW QUESTION: 1
Analytical procedures used in planning an audit should focus on:
A. Reducing the scope of tests of controls and substantive tests.
B. Enhancing the auditor's understanding of the client's business.
C. Providing assurance that potential material misstatements will be identified.
D. Assessing the adequacy of the available audit evidence.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. Analytical procedures used in planning the audit should focus on enhancing the
auditor's understanding of the client's business and the transactions and events that have occurred since
the last audit date.
Choice "A" is incorrect. Analytical procedures used in planning do not reduce tests of controls or
substantive tests.
Choice "B" is incorrect. Analytical procedures used in planning are not designed to identify material
misstatements.
Choice "D" is incorrect. Audit evidence has not yet been gathered during the planning process, so its
adequacy cannot be assessed.

NEW QUESTION: 2
組織は、ベンダーへの支払いに電子送金（EFT）を使用します。買掛金アプリケーションの管理をレビューする際に、情報システム監査人が主に焦点を当てるべきものは次のうちどれですか？
A. トランザクションの頻度
B. 支払額
C. ベンダーマスターファイルへの変更
D. 取引量
Answer: C

NEW QUESTION: 3
You use Azure Artifacts to host NuGet packages that you create.
You need to make one of the packages available to anonymous users outside your organization. The solution must minimize the number of publication points.
What should you do?
A. Publish the package to a public NuGet repository.
B. Create a new feed for the package
C. Promote the package to a release view.
D. Change the feed URL of the package.
Answer: B
Explanation:
Explanation
Azure Artifacts introduces the concept of multiple feeds that you can use to organize and control access to your packages.
Packages you host in Azure Artifacts are stored in a feed. Setting permissions on the feed allows you to share your packages with as many or as few people as your scenario requires.
Feeds have four levels of access: Owners, Contributors, Collaborators, and Readers.
References:
https://docs.microsoft.com/en-us/azure/devops/artifacts/feeds/feed-permissions?view=vsts&tabs=new-nav