GR7 Exam Questions and Answers

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Which one of the following is least likely to be recommended by the auditor when an EDIEFT system is being designed?
A. Disaster recovery plans should be established.
B. Data security procedures should be written to prevent changes to data by unauthorized individuals
C. Remote access to electronic data should be denied.
D. The identity of the individual approving an electronic document should be stored as a data field.
Answer: C
One of the benefits of an EDI-EFT system is that it can provide remote access at any time from any place if telecommunications links are available. However, appropriate controls should prevent unauthorized access. A multinational company has an agreement with a value-added network VAN) that provides the encoding and communications transfer for the company's electrons.. data interchange EDI) and electronic funds transfer EFT) transactions. Before transfer of data to the VAN, the company performs online preprocessing of the transactions. The internal auditor is responsible for assessing preprocessing controls. In addition, the agreement between the company and the VAN states that the internal auditor is allowed toe :amine and report on the controls in place at the VAN on an annual basis. The contract specifies that access to the VAN can occur on a surprise basis during the second or third quarter of the company's fiscal year. This p n I was -hosen so it would not interfere with processing during the VAN's peak transaction periods. This provision was riot reviewed with internal auditing. The annual audit plan approved by the board of directors specifies that a full audit would be done during the current year.

A. 内部監査活動は、チームメンバーの客観性が損なわれないようにする必要があります。
B. 監査人は、以前にコンサルティングエンゲージメントを行った機能の保証エンゲージメントに参加できません。
C. 内部監査活動は、管理アクションが効果的に実装されていること、またはリスクが受け入れられていることを確認する必要があります。
D. エンゲージメントの範囲と目的は、エンゲージメントクライアントのニーズに基づいて合意されます。
Answer: B

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PDF Format eBook

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Test Engine

The Test Engine software was specifically created to counter any GR7 VCE (Visual Certification Engine). The GR7 test engine simulates the real GR7 exam at any given time. Nothing can help you prepare better than a real-life GR7 exam simulator. It combines all the questions and answers in order to provide a challenge for both beginners and experts alike. Specifically created for the Windows platform, this GR7 like, interactive application brings two different modes.
The Practice mode allows you to prepare for the assessment using as many questions as possible, while the Virtual Exam mode will place you in the shoes of a contestant who is taking the exam. What is amazing about the GR7 Virtual Exam mode is that it actually provides the same experience as the GR7 real test. It’s easy to see how preparing in this mode can not only get you accustomed to the exam practice, but also learn the GR7 questions and solidify your knowledge as well.

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