|
|
เตรียมตัวสอบ CISA
Question : The use of risk assessment techniques will NOT help to determine the :
| A) |
areas or business functions to be audited. |
| |
| B) |
nature, extent and timing of audit procedures. |
| |
| C) |
likely audit findings, conclusions and recommendations. |
| |
| D) |
amount of time and resources to be allocated to an audit. |
The Correct Answer is :
C. likely audit findings, conclusions and recommendations.
Explanation :
The IS Auditor should use risk assessment techniques in developing the overall audit plan and in planning specific audits.
Risk assessment facilitates planning decisions such as : the nature, extent and timing of audit procedures, the areas or business functions to be audited and the amount of time and resources to be allocated to an audit.
Risk assessment techniques will assist in identifying significant exposures and the corresponding risks, but will not in itself lead to a predication of likely audit findings, conclusions and recommendations.
เรื่องราวที่เกี่ยวข้อง
|
