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NEW QUESTION: 1
Technical information used for training, maintenance, and inspection of classified military munitions of war would be classified as:
A. Confidential
B. Cosmic
C. Classified
D. Restricted
E. Top secret
Answer: A

NEW QUESTION: 2
When obtaining an understanding of an entity's internal controls, an auditor should concentrate on the
substance of the controls rather than their form because:
A. Management may implement procedures whose costs exceed their benefits.
B. The procedures may be operating effectively but may not be documented.
C. Management may establish appropriate procedures but not enforce compliance with them.
D. The procedures may be so inappropriate that no reliance is contemplated by the auditor.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. "Substance over form" concerns relate to controls that appear on the surface to exist
but in reality are not operating effectively. When obtaining an understanding of a client's internal controls,
an auditor should concentrate on the substance of controls rather than the form because even when
appropriate procedures are established, management may not enforce compliance.
Choice "A" is incorrect. "Substance over form" concerns relate to controls that appear on the surface to
exist but in reality are not operating effectively. Procedures that are operating effectively, even if they are
not documented, do not illustrate this situation.
Choice "C" is incorrect. The auditor should first obtain an understanding of the controls in order to
determine whether the controls are appropriate or inappropriate. The auditor would not focus at all on
controls deemed to be inappropriate.
Choice "D" is incorrect. While the cost-benefit of internal control is of concern to management in the design
of the system, it plays no role in the auditor's attempt to gain an understanding of internal controls.

NEW QUESTION: 3
When does the Directing a Project process begin?
A. When corporate or programme management have issued a project mandate to trigger a project
B. Once the Project Initiation Documentation had been submitted for Project Board approval
C. As soon as the necessary authorities have been appointed for initiating the project
D. On completion of the Starting Up a Project process
Answer: D

NEW QUESTION: 4
Welche der folgenden Möglichkeiten schränkt die Fähigkeit einer Person ein, alle Schritte eines bestimmten Prozesses auszuführen?
A. Geringstes Privileg
B. Jobrotation
C. Aufgabentrennung
D. Obligatorische Ferien
Answer: C