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NEW QUESTION: 1
計画調達管理プロセスでは、売り手の提案された技術的手法、技術、ソリューション、およびサービスが調達文書の要件を満たしているかどうかを分析するソース選択基準はどれですか？
A. 技術的アプローチ
B. 技術的能力
C. 生産能力と関心
D. ビジネスのサイズとタイプ
Answer: A

NEW QUESTION: 2
Select three correct attributes a data governance programme must be:
A. Measures
B. Sustainable
C. Flexible
D. Independent responsibility
E. Rigid
F. Embedded
Answer: A,B,F

NEW QUESTION: 3
Which of the following is a key component of strong internal control environment?
A. Segregation of duties
B. Automated tools
C. Explanation:
Segregation of duties (SOD) is a key component to maintaining a strong internal control environment because it reduces the risk of fraudulent transactions. When duties for a business process or transaction are segregated it becomes more difficult for fraudulent activity to occur because it would involve collusion among several employees.
D. RMIS
E. is incorrect. It is not directly related in maintaining strong internal control environment.
The automated tools are typically used to address SOD and also to provide theenterprise with reporting functionality on SOD violations (i.e., detective controls) and to put in place preventive controls.
F. Manual control
Answer: A
Explanation:
is incorrect. Manual controls usually not form strong internal control environment. By not automating SOD controls, there is, potentially, the issue of these controls becoming a barrier in serving the customer. As manual authorizations are often time consuming and require another step in any business process, this takes time away from serving the customer. Automated compliance solutions aim to provide enterprises with timely and efficient internal controls that do not disrupt their normal business process. Answer:A is incorrect. An RMIS can be a very effective tool in monitoring all risk factors that impact the enterprise. The danger is that many important classes of risk may be omitted from consideration by the system. hence it doesn't ensure strong internal control environment.