試験IIA-CIA-Part2 トピック6 問題287 スレッド

A. Assert whether the described and reported control processes and systems exist.

B. Determine whether management's operating style and the philosophy described in the report reflect the effective functioning of internal controls.

C. Evaluate the completeness of the report and management's responses to identified deficiencies.

D. Assess whether senior management adequately supports and promotes the internal control culture described in the report.