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เตรียมตัวสอบ CISA
Question : The BEST time to perform a control self-assessment involving line management, line staff and the audit department would be during the :
A) |
compliance tests. |
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B) |
preliminary survey. |
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C) |
substantive tests. |
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D) |
preparation of the audit report. |
The Correct Answer is :
B. preliminary survey.
Explanation :
Control self-assessment is a process in which the auditor can get the auditee together, understand the business process, define where the controls are and generate an assessment of how well the controls are working.
This ideally is accomplished during the preliminary data gathering phase.
Choices A, C, D are audit steps that are performed after the control self-assessment has been performed.
เรื่องราวที่เกี่ยวข้อง
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