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NEW QUESTION: 1
A. Option C
B. Option A
C. Option D
D. Option B
Answer: A
NEW QUESTION: 2
IT部門のメンバーが内部監査部門に異動します。転勤から数か月後、新しい監査人はIT部門の保証業務に協力するように自発的に申し出ます。基準によれば、最高監査責任者はどのように対応すべきですか？
A. 内部監査人が最近IT部門から異動したため、オファーを拒否します。
B. 内部監査人が独立した精神的態度を維持し、したがって客観的であるため、オファーを受け入れます。
C. 内部監査憲章が内部監査人に客観性を維持する権限を付与するため、オファーを受け入れます。
D. 内部監査人が専門的な判断を下回ったため、提案を辞退し、客観性が損なわれています。
Answer: A
NEW QUESTION: 3
Which of the following is the MOST important reason to create risk scenarios?
A. To assist in the development of risk responses
B. To determine risk appetite
C. To determine risk tolerance
D. To assist with risk identification
Answer: D