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Question : In a risk-based audit approach, an IS auditor is not only influenced by risk but also by
The Correct Answer is : D. the existence of internal and operational controls. Explanation : The existence of internal and operational controls will have a bearing on the IS auditor's approach to the audit. In a risk-based approach the IS auditor is not just relying on risk, but also on internal and operational controls as well as knowledge of the company and the business. This type of risk assessment decision can help relate the cost/benefit analysis of the control to the known risk, allowing practical choices. The nature of audit testing techniques available and management's representations have little impact on the risk based audit approach. Although organizational structure and job responsibilities need to be considered in a risk-based approach, they are not directly considered unless they impact internal and operational controls. เรื่องราวที่เกี่ยวข้อง
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| จำนวนผู้เยี่ยมชม | : |   |
| ปรับปรุงครั้งล่าสุด | : | วันพุธที่ 7 เมษายน พ.ศ 2547 |
| ถือกำเนิด | : | วันพุธที่ 7 เมษายน พ.ศ 2547 |
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