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NEW QUESTION: 1
A retail company uses a computer program that matches electronic vendor invoices with the applicable purchase orders and receiving information, which are also maintained electronically.
If an invoice does not match the other items within predefined ranges, a report is generated and sent to the accounts payable department for further investigation. All of the applicable documents are electronically marked, cross-referenced, and retained in open files. Both an integrated test facility and a systems control audit review file (SCARF) have been included in the system.
An auditor wants to determine the extent to which items are not matched at year end and to investigate the potential causes of the unmatched items. Which of the following audit procedures would be most effective in determining the items to investigate?
A. Use generalized audit software to read the purchase orders and trace to applicable receiving and vendor invoice files.
B. Use the SCARF to identify unusual items. Select an attributes sample and trace to the underlying documentation.
C. Submit test data to identify attributes of unmatched items. Follow up by investigating the identified attributes.
D. Use generalized audit software to read the electronically marked unmatched items.
Answer: D

NEW QUESTION: 2
VESTIGIAL:
A. functional
B. newfangled
C. appropriate
D. effective
E. current
Answer: A
Explanation:
Explanation/Reference:
Explanation:
The word VESTIGIAL describes something that no longer functions usefully, and so it's a good antonym of functional.

NEW QUESTION: 3

A. Option A
B. Option D
C. Option C
D. Option B
Answer: A
Explanation:
An Office 365administrator can use the Mail Protection Reports in Office 365 to view data about malware, spam, and rule detections for up to the last 90 days.
The reports can be viewed as a graph to display trends for email messages over a period of time; in this question, for the last 60 days. The graph view will tell you if the amount of good mail, malware and spam detected has increased or decreased over the time period of the report.
References:
https://technet.microsoft.com/en-us/library/dn500744(v=exchg.150).aspx

NEW QUESTION: 4
財務諸表バージョンは、最大10階層レベルで構成されています。この文が真か偽かを判断します。
A. 偽
B. 真
Answer: A

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