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NEW QUESTION: 1
An auditor should obtain knowledge of a client's information and communication system in order to
understand each of the following, except:
A. How transactions are initiated, processed, and reported.
B. The process used to prepare financial statements.
C. The means used by an entity to ensure that management directives are carried out.
D. The means used by an entity to communicate financial reporting roles to its staff.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. Control activities (not the information and communication system) are the policies
and procedures that help ensure that management directives are carried out.
Choices "A", "B", and "C" are incorrect. The auditor obtains an understanding of an entity's information and
communication system to understand how transactions are initiated, processed, and reported, the financial
reporting process, and the means used by an entity to communicate financial reporting roles and
responsibilities.

NEW QUESTION: 2
Which of the following policies states that the relevant application owner must authorize requests for additional access to specific business applications in writing to the IT
Department/resource?
A. Special-Access Policy
B. User-Account Policy
C. Personal Computer Acceptable Use Policy
D. User Identification and Password Policy
Answer: D

NEW QUESTION: 3
When multiple teams work together on the same product, each team should maintain a separate Product Backlog.
A. False
B. True
Answer: A