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NEW QUESTION: 1
内部監査人は、一般的なスプレッドシートアプリケーションで提供される事前定義されたマクロを使用して、組織の投資の現在の価値を検証します。監査人によるこの機能の使用に関して最も適切な行動方針は次のうちどれですか？
A. 監査人は、使用する前にマクロのプログラミングをレビューして、必要な計算に適切であることを確認する必要があります。
B. 監査人は、スプレッドシートの結果を表にして、マクロがすべての計算に対して正しい結果を生成したことを確認する必要があります。
C. 監査人は、いくつかの結果を手動で再計算して、結果を検証および文書化する必要があります。
D. これ以上の作業や文書化は非効率的であるため、監査人は関数によって生成された計算を受け入れる必要があります。
Answer: C

NEW QUESTION: 2
_________ is always the lowest risk for the buyer if the scope of work is not well defined.
A. Time and material
B. F'xed P|ice
C. Cost plus incentive fee
D. "'s