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NEW QUESTION: 1
小売会社は、電子ベンダーの請求書を該当する発注書および受信情報と照合するコンピュータープログラムを使用しており、これらも電子的に管理されています。
請求書が事前定義された範囲内で他の項目と一致しない場合、レポートが生成され、さらに調査するために買掛金部門に送信されます。該当するすべてのドキュメントは、電子的にマークされ、相互参照され、開いているファイルに保持されます。統合テスト機能とシステム制御監査レビューファイル（SCARF）の両方がシステムに含まれています。
監査人は、年末に項目が一致しない程度を判断し、一致しない項目の潜在的な原因を調査したいと考えています。次の監査手順のうち、調査する項目を決定するのに最も効果的なものはどれですか？
A. 一般化された監査ソフトウェアを使用して、電子的にマークされた不一致のアイテムを読み取ります。
B. SCARFを使用して異常なアイテムを特定します。属性サンプルを選択し、基礎となるドキュメントまでトレースします。
C. 一般化された監査ソフトウェアを使用して発注書を読み取り、該当する受領およびベンダーの請求書ファイルまで追跡します。
D. 一致しないアイテムの属性を特定するためのテストデータを送信します。識別された属性を調査してフォローアップします。
Answer: A

NEW QUESTION: 2
According to the fundamental principles of Lean Management, errors result from:
A. Flaws in development and production systems.
B. Insufficient management oversight of projects and operations.
C. Inadequate user requirements and documentation.
D. Misjudgment made by project teams and operations staff.
Answer: A

NEW QUESTION: 3




Answer:
Explanation: