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NEW QUESTION: 1
Which of the following would be a legitimate action for the internal auditor to take when monitoring audit engagement results?
Disregard a certain risk because management and the board accepted the risk in the past.
Abdicate the responsibility for a particular risk because it is not part of the audit plan.
Obtain agreement from senior management that unresolved audit issues will be reported to the board.Request corrective action from management in writing.
A. 3 and 4 only.
B. 1 and 3 only.
C. 2 and 3 only.
D. 1, 2, and 4 only.
Answer: A
NEW QUESTION: 2
Using a forward transaction, Omega Bank buys 100 metric tones of aluminum for delivery in six-months' time.
However, after two months, the bank becomes concerned with the potential fluctuations in aluminum prices
and wants to hedge its potential exposure against a possible decline in aluminum prices. Which one of the
following four strategies could the bank use to offset the risk from its current exposure to aluminum as it sets
the price for selling the commodity in four-months' time?
A. Buy an aluminum futures contract
B. Buy an aluminum forward contract
C. Sell an aluminum forward contract
D. Sell an aluminum futures contract
Answer: D
NEW QUESTION: 3
バーゼル銀行監督に関するガイドライン委員会のガイドラインによると、内部監査機能とコンプライアンスの関係を最もよく説明しているのは次のうちどれですか？
A. 監査人は、独立性を維持するためにコンプライアンス管理と内部監査の結果について話し合うべきではありません。
B. 銀行のコンプライアンス機能の妥当性に関する内部監査プログラムを確立する必要がありますが、取引のレビューを含めるべきではありません。
C. コンプライアンス機能と内部監査機能を組み合わせる必要があります。
D. 内部監査方法には、コンプライアンスリスクの評価を含める必要があります。
Answer: B
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