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Listening Quiz: Thảo Luận Về Khoảng Trống Phân Công Trách Nhiệm Và Các Biện Pháp Kiểm Soát – Advanced Level
Th1 28, 2024
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bởi
Anna Phạm
trong
Tiếng Anh dành cho Kiểm toán viên (English for Auditor)
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5
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1.
What is the most concerning segregation of duties gap Jessica identified?
There are no compensating controls in place.
Management reviews transactions only once a month.
The audit trail does not record user IDs.
The same person handles payment approval and payment processing.
Explanation:
Jessica says the most concerning area is that payment approval and payment processing are done by the same person.
2.
How often does management review the transactions?
Monthly
Daily
Weekly
Only when a problem is reported
Explanation:
Jessica states that management reviews the transactions weekly and reports any unusual activity.
3.
What does Jessica say about the system’s audit trail?
It is reviewed only at the end of the year.
It is incomplete and hard to follow.
It is not available for unusual transactions.
It logs all actions with user IDs and timestamps.
Explanation:
Jessica says the audit trail is complete and easy to follow because the system logs all actions with user IDs and timestamps.
4.
What can be inferred about Paul’s view of the current controls?
He thinks the issue is not serious enough to report.
He wants to remove the management review process.
He accepts that the controls help but wants them strengthened.
He believes the controls are already perfect.
Explanation:
Paul agrees with Jessica that the controls should be strengthened, saying that adding a second approver will strengthen the control environment.
5.
What is the main purpose of the conversation?
To discuss a new payment system implementation
To review segregation of duties gaps and possible controls
To approve the final report without changes
To train Jessica on how to perform audits
Explanation:
The conversation focuses on identifying segregation of duties gaps, reviewing controls, and agreeing to document the findings in a report.
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