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Question : Risk assessments performed by IS auditors is a critical factor for audit planning. An assessment of risk should be made to provide :
The Correct Answer is : A. reasonable assurance that material items will be covered during the audit work. Explanation : The IS auditing guideline on planning the IS audit states: "As assessment of risk should be made to provide reasonable assurance that material items will be adequately covered during the audit work. This assessment should identify areas with relatively high risk of existence of material problems." Sufficient assurance that material items will be covered during the audit work is an impractical proposition. Reasonable assurance that all items will be covered during the audit work is not the correct answer as material items need to be covered, not all items. เรื่องราวที่เกี่ยวข้อง
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จำนวนผู้เยี่ยมชม | : | |
ปรับปรุงครั้งล่าสุด | : | วันพุธที่ 7 เมษายน พ.ศ 2547 |
ถือกำเนิด | : | วันพุธที่ 7 เมษายน พ.ศ 2547 |
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