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เตรียมตัวสอบ CISA
Question : Which of the following would NOT be a reason why an IS auditor would prepare a formal audit program ?
A) |
To structure the IS auditor's own planning |
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B) |
To guide assistants in performing planned procedures |
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C) |
To provide audit documentation for review reference |
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D) |
To assess the overall risk of operations within the organization |
The Correct Answer is :
D. To assess the overall risk of operations within the organization
Explanation :
The IS Auditor must first assess the overall risk of operations within an organization before an audit program consisting of control objectives and audit procedures can be developed. Thus D is not a reason for developing an audit program. Answers A, B, and C are all reasons, or components of a formal audit program.
เรื่องราวที่เกี่ยวข้อง
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