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NEW QUESTION: 1
The scope of audits of recipients of federal financial assistance in accordance with federal audit
regulations varies. Which of the following elements do these audits have in common?
A. The accounts should be 100% verified by substantive tests because certain statistical sampling
applications are not permitted.
B. The auditor is required to document an understanding of internal control established to ensure
compliance with the applicable laws and regulations.
C. The materiality levels are higher and are determined by the government entities that provide the federal
financial assistance to the recipients.
D. The auditor is required to disclose all situations and transactions that could be indicative of fraud,
abuse, and illegal acts to the federal inspector general.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. Auditors engaged to perform audits of federal financial assistance (generally under
the provisions of the Single Audit Act) must perform procedures to obtain an understanding of internal
control pertaining to compliance, and should document this understanding of internal control.
Choice "A" is incorrect. The auditor is required to disclose actual instances of fraud and illegal acts, not all
situations that could be indicative of fraud, abuse, or illegal acts.
Choice "B" is incorrect. Materiality levels of organizations receiving federal financial assistance are set by
the auditor, not the government. Materiality levels depend upon auditor judgment and will not fall or rise
purely as a result of federal participation.
Choice "D" is incorrect. Statistical sampling applications are permitted, and 100% verification of accounts
is not required.

NEW QUESTION: 2
プロジェクトマネージャーは、プロジェクトの管理中に、プロジェクトがマイナスの影響を与えると考えているため、一部の利害関係者がプロジェクトをサポートしていないことに気付きました。プロジェクトマネージャーはこれらの利害関係者からどのようにサポートを受ける必要がありますか？
A. プロジェクトに加えられた変更について利害関係者に補償する方法を特定する
B. ステークホルダーとのミーティングを実施して、プロジェクトの目的を話し合う
C. プロジェクト管理計画とメリットを関係者と共有する
D. 利害関係者からのサポートを得るために上級管理職を関与させる
Answer: B

NEW QUESTION: 3
Which statement describes how an inventory backorder reservation type is set?
A. Run the reorder process and enable the Backorder check box
B. Select an item with a current balance less than the quantity ordered in the Work Order-Materials sub-tab
C. Enable Backorder as a reservation type with the Work Order - Materials sub-tab
D. Enable Disallow Negative Available Balance in Organizations > Inventory Options > Inventory Defaults
Answer: D

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