AI ee ku jira SOX Koontaroolka Imtixaanka Kediska

Jawaabaha iyo sharraxaadaha waxay soo baxayaan markaad qaadanayso kediska.

1. Qalabku wuxuu soo saara sheeko iibsi-si-si-si-si-si-si-si-si-si-si-si-silic ah loogu soo gadmo ugana soo baxdo wareysi la duubay. Waa maxay sababta aysan taasi u ahayn socodka la dhammaystiray ee hoos yimaada AS 2201?
   • AS 2201 prohibits recording interviews
   • A walkthrough follows a transaction and combines inquiry with observation, inspection or re-performance
   • Narratives must be written by the engagement partner
   • Only management can document walkthroughs
2. Tubta dib u eegista caddaynta oo si wanaagsan loo qaabeeyey, doorkee ayay tahay in tusaalaha luqadda uu ciyaaro?
   • Deciding whether each control passes or fails
   • Replacing the IT general controls over the ERP
   • Extracting structured fields, with deterministic rules applying the test
   • Setting sample sizes for the auditor
3. Maxay tahay sababta falanqaynta kala-soocidda-waajibyada ee SAP ay u eegi karto shayada oggolaanshaha halkii ay ka ahaan lahayd magacyada doorka?
   • Role names can hide powerful access that only the underlying permissions reveal
   • Role names are encrypted and cannot be read
   • Auditors are forbidden from reviewing role names
   • Authorization objects change every day
4. Maareynta waxay isticmaashaa qaabka AI si ay u fuliso xakamaynta dib u eegista dib u eegista bishiiba. Muxuu hadda u baahan yahay qaabkaas?
   • Nothing, because AI tools are outside ICFR
   • Approval from the SEC
   • A new COSO component
   • IT general controls such as change management over the model and its configuration
5. Imtixaanku wuxuu isticmaalaa liis habaysan oo dhammaan isbeddellada sayidiyaha iibiyaha. Maxaa ku saabsan liiskaas?
   • That it was exported by the CFO
   • That it is complete and accurate
   • That it has fewer than 1,000 rows
   • That it was produced by an AI tool
6. What condition allows benchmarking of an automated application control under AS 2201?
   • Effective IT general controls and evidence that the control has not changed
   • A vendor certificate stating the control works
   • Testing the control only in the fourth quarter
   • Using AI to re-perform the control every day
7. An analysis finds users who can both create vendors and release payments. What is the usual next step?
   • Automatically delete the users' accounts
   • Report every conflict as a material weakness
   • Ignore the conflicts if the users are managers
   • Check whether mitigating controls cover each conflict and whether the access is needed
8. Which statement about automation in SOX testing does the guide present as a misconception?
   • Automation can widen coverage from a sample to the whole population
   • Low-confidence extractions should go to human review
   • Automating a test makes the underlying control effective
   • Emergency access logs need review