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NEW QUESTION: 1
部門の業務の見直し中に、内部監査人は、在庫と粗利益が大幅に増加している一方で、売上と顧客ベースは変更されていないと指摘しています。次の監査手順のうち、粗利益の増加は製造業務の効率化によるものであるという経営陣の主張を実証する上で最も関連する監査手順はどれですか。
A. 物理的な在庫数を取得します。
B. 設備の実地棚卸を行って、大幅な変更があったかどうかを判断します。
C. 完成した在庫のサンプルを選択し、記録された原材料価格の正確さを判断するために、原材料コストを購入価格まで追跡します。
D. 製品のサンプルについて、今年のユニットあたりのコストを昨年のコストと比較し、コストの増加をテストし、標準的なコストの差異を分析します。
Answer: D
NEW QUESTION: 2
How many bits of the IP multicast address are copied directly to the multicast MAC address?
A. 0
B. 1
C. 2
D. 3
E. 4
Answer: E
NEW QUESTION: 3
Following elements should be documented in the audit scope EXCEPT:
A. Prioritizing risks
B. Available data:
No. of records
Locations
Need to create data
Form
Reliability
C. Both A and B
D. Time period to be covered by audit tests
Answer: C
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