A.Internal auditors perform a risk assessment to identify potential audit subjects as input for the annual internal audit plan.

B.Internal auditors perform reconciliation procedures to support an external audit of financial reporting.

C.Internal auditors perform a systems-focused analysis to review relevant controls.

D.Internal auditors test IT general controls with regard to operating effectiveness versus design.

A.Consolidation method

B.Fair value method

C.Cost method

D.Equity method

A.A building purchased last year for $1 million is currently worth $1.2 million, and the company adjusts the records to reflect the current value.

B.A building purchased last year for $1 million is currently worth $1.2 million, but the company still reports the building at $1 million.

C.A company reports assets at either historical or fair value, depending which is closer to market value.

D.A company reports trading and investment securities at their market cost.

A.Increased cost and complexity of network traffic.

B.Confusion about where customer data are stored.

C.Lack of awareness of the state of processing.

D.Interference of the mirrored data with the original source data.

A.Evaluate compliance with the organization's change management process.

B.Submit batches of test transactions through the current system and verify with expected results.

C.Select a sample of records from the database and ensure it matches supporting documentation.

D.Use a test program to simulate the normal data entering process.