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NEW QUESTION: 1
조직은 헬프 데스크 활동을 아웃소싱 했습니다. IS 감사인은 조직과 공급 업체 간의 계약 및 관련 SL (서비스 수준 계약)을 검토 할 때 다음 사항을 고려해야 합니다.
A. 직원 배경 점검 문서.
B. 독립적 인 감사 보고서 또는 전체 감사 액세스.
C. 매년 증가하는 비용 절감액을 보고합니다.
D. 직원의 회전율, 개발 또는 훈련보고.
Answer: B
Explanation:
설명:
IS 부서의 기능이 아웃소싱되면 IS 감사인은 모든 필수 영역을 다루는 독립적인 감사 보고서를 작성하거나 아웃소싱자가 전체 감사 액세스 권한을 가지고 있는지 확인해야 합니다. 배경 조사가 수행된다는 사실을 문서화 할 필요는 있지만, 이는 감사 규정만큼 중요하지 않습니다. 해마다 증가하는 비용 절감과 같은 재정적 조치는 SLA (Service Level Agreement)에 포함되는 것이 바람직합니다. 그러나 비용 절감은 독립적 인 감사 보고서 또는 전체 감사 액세스의 가용성만큼 중요하지 않습니다. SLA에는 자원 계획, 직원 회전율, 개발 또는 교육과 같은 인간 관계 측정이 포함될 수 있지만 이는 독립 보고서의 요구 사항이나 아웃소싱 조직의 전체 감사 액세스만큼 중요하지 않습니다.
NEW QUESTION: 2
Where does a user connect the approval process to an Approval task in IBM Marketing Operations?
A. Workflow tab
B. People tab
C. Attachments tab
D. Summary tab
Answer: A
NEW QUESTION: 3
Which is a term under ASC 606 or IFRS 15?
A. transaction price
B. initial performance event
C. requires complete
D. promise detail
Answer: D
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