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NEW QUESTION: 1
An employee in the sales department completes a purchase requisition and forwards it to the purchaser.
The purchaser places competitive bids and orders the requested items using approved purchase orders.
When the employee receives the ordered items, she forwards the packing slips to the accounts payable department. The invoice for the ordered items is sent directly to the sales department, and an administrative assistant in the sales department forwards the invoices to the accounts payable department for payment. Which of the following audit steps best addresses the risk of fraud in the cash receipts process?
A. Determine whether the accounts payable department reconciles all purchasing documents prior to payment.
B. Verify that approvals of purchasing documents comply with the authority matrix.
C. Observe whether the purchase orders are sequentially numbered.
D. Examine whether the sales department supervisor approves invoices for payment.
Answer: D
NEW QUESTION: 2
多国籍企業は、未承認のクラウドサービスの使用によるデータ漏洩について、アウトバウンドトラフィックを監視したいと考えています。このコントロールを実装する際に、情報セキュリティマネージャーが最も考慮すべき事項は次のうちどれですか。
A. 監視リソースの割り当て
B. ビジネスユーザーからの抵抗
C. データプライバシー規制
D. クラウドサービスのセキュリティ
Answer: C
NEW QUESTION: 3
A customer wants to know how the HP solution provides the company a competitive advantage and how it reduces costs. In which category of the strategic selling model does this customer belong?
A. The user
B. The coach
C. The economic buyer
D. The technical buyer
Answer: C
NEW QUESTION: 4
内部監査のパフォーマンスを改善するためのアクションプランを作成するときに、IS監査管理に最も役立つ入力は次のうちどれですか。
A. 情報システム監査に参加した部門からのフィードバック
B. 業界ベンチマーク分析
C. 結果は、経営陣が監督する改善イニシアチブをトレーニングします
D. 外部品質評価レビュー
Answer: D