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NEW QUESTION: 1
내부 감사자가 불완전한 사실 세트를 기반으로 현금 흐름 데이터를 도출하고 있습니다. 나쁜 부채 비용은 US $ 2,000였습니다. 이 기간에 대한 추가 데이터는 다음과 같습니다.
이 기간 동안 신용 판매에서 현금이 얼마나 수집 되었습니까?
A. US $ 70,000
B. US $ 68,500
C. 68,000 달러
D. US $ 64,000
Answer: C
Explanation:
The beginning balance of gross accounts receivable (A/R) was US $5.000debit). Thus net beginning A/R was US $4,500$5,000 - $660 credit in the allowance for bad debts. The allowance was credited for the US $2,000 bad debt expense. Accordingly, the ending allowance credit) was US $1 .500$500 - $1.000 write-off - $2,000)_ CT...9n a US $30.000 increase net A/R. ending net A/R must have been US $34,500$4,500 beginning net A/R T $30,000), with ending gross ,4/R of US $36,000$34,500 + $1,500). Collections were therefore US $68.000$5,000 beginning gross A/R - $1.000 write-off T $100,000
NEW QUESTION: 2
内部監査活動には、監査報告書に、その業務が内部監査の専門的実践のための国際基準{基準）に従って実施されているという主張が含まれています。最近の外部品質評価では、内部監査活動には、全体的な運用に影響を与える重大な欠陥があると結論付けられました。 IIAガイダンスによると、次の監査報告書を発行するための最も適切なアクションはどれですか？
A. 別の外部評価で不適合の重要な領域が対処されていることが確認されるまで、内部監査活動が基準に準拠して動作していることを示すことは控えてください。
B. 以前の監査レポートを更新して再発行し、内部監査活動が基準に準拠して動作しているという主張を削除し、元のレポートを受け取ったすべての関係者に配布します。
C. 内部監査活動が基準に準拠して動作していることを示すのは、内部監査活動が不適合のすべての領域に対処し、監査委員会に通知されていることを主任監査幹部が確認するまでは控えてください。
D. 内部監査活動は欠陥に対処するための品質保証および改善プログラムを実施しており、外部評価を実施するための要件を満たしているため、内部監査活動が基準に部分的に準拠して動作していることを示します。
Answer: A
NEW QUESTION: 3
Process capability determination motivates an organization towards process improvements.
A. True
B. False
Answer: A
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