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NEW QUESTION: 1
When assessing the internal auditors' competence, the independent CPA should obtain information about
the:
A. Internal auditors' access to records and information that is considered sensitive.
B. Policies prohibiting the internal auditors from auditing areas where relatives are employed.
C. Organizational level to which the internal auditors report.
D. Educational background and professional certification of the internal auditors.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. When assessing the internal auditors' competence, the auditor should obtain
information about such factors as educational level, experience, professional certification, continuing
education, supervision, review, and evaluation of performance.
Choice "A" is incorrect. The organizational level to which the internal auditors report is related to their
objectivity.
Choice "C" is incorrect. Policies prohibiting internal auditors from auditing areas where relatives are
employed are related to objectivity.
Choice "D" is incorrect. Access to sensitive records and information is related to the overall objectives of
the internal audit function, not to internal auditor competence.

NEW QUESTION: 2
Mit welchem ​​der folgenden Befehle werden alle CR-LF-Paare in einer importierten Textdatei (userlist.txt) in Linux-Standard-LF-Zeichen geändert und als newlist.txt gespeichert?
A. tr -c '\n\r' '' < newlist.txt > userlist.txt
B. tr '\r\n' '' < userlist.txt > newlist.txt
C. tr -s '

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