A.Safeguard the resources of the organization.

B.Provide reasonable assurance on the achievement of objectives.

C.Ensure the accuracy, reliability, and timeliness of information.

D.Encourage compliance with policies and procedures.

A.A systematic process for assessing and integrating professional judgment about probable adverse conditions.

B.A listing of potentially adverse effects on the organization.

C.A list of auditable activities in the organization.

D.The probability that an event or action may adversely affect the organization.

A.State the work steps in the form of questions.

B.Use standard audit program for HR from previous years.

C.Include in the audit program certain audit tests requested by audit client.

D.Defer preparation of the audit program after the field work.

A.Benchmarking controls during the development of a new information systems application.

B.Developing recommended controls for the use of a new information systems application.

C.Performing reviews of procedures for a new information systems application before it is installed.

D.Assisting with the development and installation of a new information systems application.

A.Because residual risk is difficult to measure.

B.Because the risk that remains after control design and implementation needs to be acceptable to senior management.

C.Because residual risk is all of the risk that remains after controls are established.

D.Because the cost-benefit analysis supporting control design is part of the measure of residual risk.