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NEW QUESTION: 1
中規模の金融機関の最高監査責任者は、内部監査活動（IAA）の人員配置モデルを評価しています。 IIAガイダンスによると、現在のIAAリソースの価値を最大化するために最も適切な戦略は次のうちどれですか？
*年次監査計画には、IAAのスキルと一致する監査を含める必要があります。
*組織のリスクの高い領域の監査は、内部監査スタッフが実施する必要があります。
*対象分野の専門知識を提供するために外部リソースを雇うこともできますが、監督する必要があります。
*監査人は、学習機会のための複雑な監査に割り当てられることにより、スキルを向上させる必要があります。
A. 2と3のみ
B. 1と4のみ
C. 1と2のみ
D. 3と4のみ
Answer: D
NEW QUESTION: 2
You are building a transaction model to identify invoices with USD amounts that are greater than the supplier's average invoice amount. The order of the filters is important.
1. Add an "Average" Function filter grouping by "Supplier ID" where "Invoice Amount" is greater than 0.
2. Add a standard filter where "Invoice Currency" equals "USD."
3. Add a standard filter where the delivered "Average Value" attribute is less than "Invoice Amount." What is the correct order of the filters for this transaction model?
A. 3, 2, 1
B. 2, 1, 3
C. 2, 3, 1
D. 1, 3, 2
E. 1, 2, 3
Answer: E
NEW QUESTION: 3
Welche Aktivitäten werden durch das Umgruppierungsprogramm für Forderungen und Verbindlichkeiten unterstützt?
A. Umgruppierung von Forderungen und Verbindlichkeiten nach ihrer Restlaufzeit
B. Umgruppierung offener Posten basierend auf geänderten Abstimmungskonten
C. Umgruppierung von Forderungen und Verbindlichkeiten zu periodengerechten Erträgen oder Aufwendungen
D. Umgruppierung und Clearing offener Posten für verbundene Unternehmen bei Kunden und Lieferanten
Answer: A,B