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Which of the following must be in existence as a precondition to developing an effective system of internal controls?
A. A strategic objective-setting process.
B. An information and communication process.
C. A monitoring process.
D. A risk assessment process.
Answer: D

전자 송금 (EFT)을 사용하여 공급 업체 송장을 지불하는 경우, 감사인이 다음 두 가지 컴퓨터 지원 감사 절차 중 두 번의 지불이 이루어 졌는지 확인하는 데 사용합니까?
I. 합리성을 위한 EFT 거래 테스트.
II. 동일한 금액의 동일한 공급 업체에 대한 EFT 거래 식별.
III. 인증되지 않은 공급 업체 코드로 EFT 거래 추출
구매 주문 번호가 중복 된 EFT 거래를 검색합니다.
A. I and IV only.
B. I and II only.
C. II and Ill only.
D. III and IV only.
Answer: A
EFT is a service provided by financial institutions worldwide that is based on EDI technology. EFT transaction costs are lower than for manual systems because documents and human intervention are eliminated from the transactions process.
Inaccurate transaction processing including duplication) is a risk specific to EFT. Thus, an auditor should 1) review transactions with the same vendor for the same amount and 2) search for transactions with duplicate purchase order numbers. However, selection of transactions with unauthorized vendor codes and testing of transactions for reasonableness do not identify duplicate payments.

A Dell EMC NetWorker administrator has a requirement for a CloudBoost solution that provides the following:
-Fast restore from local cache copies using site cache
-Low-cost cloud object storage for all backup copies
-Deduplication, encryption, and compression before transfer to the cloud Which CloudBoost use case meets these requirements?
A. Backup to the Cloud Tier
B. Backup within the cloud
C. Replication to the cloud
D. Backup to the cloud
Answer: D

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