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NEW QUESTION: 1
What is the best way to handle an amputated extremity?
A. Place it in a container filled with saline solution
B. Wrap it in plastic and place on ice
C. Wrap it in sterile dressings and keep it cool with ice
D. Pack it in ice
Answer: C
NEW QUESTION: 2
静的NAT変換構成でのoverloadキーワードの効果は何ですか？
A. ポートアドレス変換を有効にします
B. 外部インターフェイスがトラフィックを転送できるようにします。
C. 最初のプールが使い果たされた場合、IPアドレスのセカンダリプールの使用を有効にします。
D. 内部インターフェイスがトラフィックを受信できるようにします。
Answer: A
NEW QUESTION: 3
According to IIA guidance, which of the following statements is correct concerning the knowledge, skills, and competencies required to fulfill the responsibilities of the internal audit activity (IAA)?
A. The competencies of external service providers must be assessed by the chief audit executive before the IAA can use external service providers' work.
B. The IAA must not decline any engagement based solely on a lack the necessary knowledge, skills, and competencies to perform it.
C. Each internal auditor in the IAA must possess the competencies required to detect and investigate fraudulent transactions.
D. The IAA must collectively possess the knowledge, skills, and competencies needed to perform all engagements.
Answer: A
NEW QUESTION: 4
An advantage of statistical sampling over nonstatistical sampling is that statistical sampling helps an
auditor to:
A. Minimize the failure to detect errors and fraud.
B. Measure the sufficiency of the audit evidence obtained.
C. Reduce the level of audit risk and materiality to a relatively low amount.
D. Eliminate the risk of nonsampling errors.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. Statistical sampling helps the auditor to measure the sufficiency of the audit
evidence because the auditor can quantify the audit risk, thus assisting in limiting it to an acceptable level.
Choice "A" is incorrect. Nonsampling errors relate to the improper evaluation of evidence by the auditor
and are not dependent on the sampling method used.
Choice "B" is incorrect. Audit risk can be reduced to a relatively low level with non-statistical sampling.
Materiality is not affected by the sampling method used.
Choice "D" is incorrect. The use of statistical sampling does not necessarily minimize the failure to detect
errors and fraud.
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