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NEW QUESTION: 1
最高監査責任者（CAE）は、監査委員会に機能的に報告し、最高リスク責任者に管理上報告する大規模な内部監査活動（IAA）を管理します。 CAEの最近の計画外の医療休暇中に、いくつかの内部監査レポートが完成し、CAEの承認を待っていましたが、この状況を予測するための正式な権限の委任はありませんでした。 IAAの独立性を維持するために、CAEの不在中にこれらのレポートを確認および承認するのに最も適切な個人は、次のうちどれですか。
A. 外部監査人。
B. 最高リスク責任者。
C. 監査委員会委員長。
D. エンゲージメントリード監査人。
Answer: D

NEW QUESTION: 2
Which of the following is not a Transaction Control Variable?
A. TC_ROLLBACK_BEFORE
B. TC_CONTINUE_TRANSCTION
C. TC_COMMIT_TRANSACTION
D. TC COMMIT AFTER
Answer: C

NEW QUESTION: 3
Next to creating a business transaction, which of the following process steps are also part of a posting procedure? Note: There are 2 correct answers to this question.
A. Creation of a Journal Entry Voucher
B. Determination of Account Determination Groups
C. Assignment of posting to Reporting Structure
D. Determination of Set(s) of Books
Answer: A,B