Which domain of the COBIT framework addresses the maintenance and change management of existing systems to ensure alignment with business needs and objectives?

The work papers for an audit of hazardous-materials handling and disposal at an engineering research facility provide evidence that the following procedures were performed.
* Drums of hazardous waste not yet shipped off-site were inventoried. The physical count agreed with the company's inventory records.
* A sample of hazardous-waste shipments received at the disposal site was compared to bills of lading and company records. No errors were detected.
* The audit staff observed engineering personnel during the handling of hazardous materials. No company policy violations were noted.
The reconciliation of waste drums to the inventory records provides evidence that:

Which of the following is not an appropriate control related to sales in a manufacturing company?

Which of the following would be the least significant consideration when performing a risk analysis?

During an audit engagement, an internal auditor finds that management is not complying with previous commitments made to the external auditors. However, the auditor determines management's actions to be justified due to significant changes in the business. The best course of action for the auditor to take would be to: