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NEW QUESTION 24
Which THREE of the following are true with regard to managing the changeover from an old to a new computer system?
- A. Phased changeover moves individual portions of the business to the new system one at a time
- B. Parallel running involves keeping the old system running normally until certain data retention criteria are met or confidence is gained, while the new system deals with the new workload Data input is usually earned out on both systems
- C. Pilot changeover moves the simplest part of the business to the new system first
- D. All methods of changeover carry high risk and it is the preparation consideration of data compatibility and data cleansing before the changeover which has the biggest impact on the smoothness of the transition
- E. Direct changeover, or big bang, is only used when the systems are significantly different such that comparing the outputs of the two systems is largely irrelevant
- F. Phased changeover is the safest and slowest method of changeover
Answer: A,E,F
NEW QUESTION 25
Company C wishes to recruit an employee who will have responsibility for, among other things, the receipt and handling of cash. Which THREE of the following would be most likely to provide useful information about the candidate from the point of view of the Internal Auditor?
- A. Confirmation that the candidate does not have a criminal record.
- B. References from previous employers of the candidate.
- C. The candidate's personal referees.
- D. The candidate's academic qualifications.
- E. The candidate's membership of a professional body.
Answer: A,B,E
NEW QUESTION 26
Which TWO of the following might create a good control environment?
- A. Management did not have time to carry out all the staff appraisals this year but all staff have received a pay increase instead
- B. Managers have good job descriptions that define their roles in the organisation clearly
- C. Management has just revisited the annual budget and made it much harder to achieve in order to try and boost profits
- D. The Board has just issued an ethical code
- E. The Finance Director has just been given a place on the audit committee to increase the committee's financial knowledge
Answer: B,D
NEW QUESTION 27
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