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NEW QUESTION: 1
Ein IS-Prüfer überprüft eine Unternehmensdatenbankplattform. Die Überprüfung umfasst statistische Methoden. Benford-Analyse und doppelte Überprüfungen. Welches der folgenden CAAT-Tools (Computer Assisted Audit-Technik) ist für diese Überprüfung am nützlichsten? ''
A. Integrierte Testeinrichtung (ITF)
B. Generalized Audit Software (GAS)
C. Audit-Hooks
D. Kontinuierliche und intermittierende Simulation (CIS)
Answer: B
NEW QUESTION: 2
A. Option C
B. Option D
C. Option B
D. Option A
Answer: B
NEW QUESTION: 3
A decision not to participate in e-commerce should be carefully analyzed, documented, and approved by whom?
A. The chief audit executive.
B. The chief executive officer
C. The audit committee.
D. The governing board
Answer: D
Explanation:
The overall audit objective should be to ensure that all e-commerce processes have effective internal controls. Management of commerce initiatives should be documented in a strategic plan that is well developed and approved. If there is a decision not to participate in e-commerce, that decision should be carefully analyzed, documented, and approved by the governing board.