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NEW QUESTION: 1
Which of the following phases is involved in the Data Extraction, Validation, Aggregation and Analysis?
A. Risk response and Risk monitoring
B. Requirements gathering, Data access, Data validation, Data analysis, and Reporting and corrective action
C. Risk identification, Risk assessment, Risk response and Risk monitoring
D. Data access and Data validation
Answer: B
Explanation:
Explanation/Reference:
Explanation:
The basic concepts related to data extraction, validation, aggregation and analysis is important as KRIs often rely on digital information from diverse sources. The phases which are involved in this are:
Requirements gathering: Detailed plan and project's scope is required for monitoring risks. In the case

of a monitoring project, this step should involve process owners, data owners, system custodians and other process stakeholders.
Data access: In the data access process, management identifies which data are available and how

they can be acquired in a format that can be used for analysis. There are two options for data extraction:
- Extracting data directly from the source systems after system owner approval
- Receiving data extracts from the system custodian (IT) after system owner approval Direct extraction is preferred, especially since this involves management monitoring its own controls, instead of auditors/third parties monitoring management's controls. If it is not feasible to get direct access, a data access request form should be submitted to the data owners that detail the appropriate data fields to be extracted. The request should specify the method of delivery for the file.
Data validation: Data validation ensures that extracted data are ready for analysis. One of its important

objective is to perform tests examining the data quality to ensure data are valid complete and free of errors. This may also involve making data from different sources suitable for comparative analysis.
Following concepts should be considered while validating data:
- Ensure the validity, i.e., data match definitions in the table layout
- Ensure that the data are complete
- Ensure that extracted data contain only the data requested
- Identify missing data, such as gaps in sequence or blank records
- Identify and confirm the validity of duplicates
- Identify the derived values
- Check if the data given is reasonable or not
- Identify the relationship between table fields
- Record, in a transaction or detail table, that the record has no match in a master table Data analysis: Analysis of data involves simple set of steps or complex combination of commands and

other functionality. Data analysis is designed in such a way to achieve the stated objectives from the project plan. Although this may be applicable to any monitoring activity, it would be beneficial to consider transferability and scalability. This may include robust documentation, use of software development standards and naming conventions.
Reporting and corrective action: According to the requirements of the monitoring objectives and the

technology being used, reporting structure and distribution are decided. Reporting procedures indicate to whom outputs from the automated monitoring process are distributed so that they are directed to the right people, in the right format, etc. Similar to the data analysis stage, reporting may also identify areas in which changes to the sensitivity of the reporting parameters or the timing and frequency of the monitoring activity may be required.
Incorrect Answers:
D: These are the phases that are involved in risk management.

NEW QUESTION: 2
Using simple iteration, based on trial and improvement, the cubic equation below can be solved:
2x3 + 5x2 +7x - 12 = 0
Solve for x to 6 decimal places.
A. 0.909000
B. 0.909502
C. 0.909165
D. 1.000000
Answer: C

NEW QUESTION: 3
Für eine Lieferung von 10 Druckern an Madison and Daughters Inc. wird ein Lieferbeleg erstellt. Einer der Mitarbeiter erstellt eine Ausgangsrechnung, vergisst jedoch, auf den vorhandenen Lieferbeleg zu verweisen. Madison and Daughters Inc. verwendet ein fortwährendes Inventar.
Welche ungeplanten Auswirkungen treten auf, wenn diese beiden nicht zusammenhängenden Belege im System gebucht werden?
Bitte wählen Sie die richtige Antwort.
A. Es erfolgt eine Buchung auf ein Bestandsabweichungskonto.
B. Die Rechnung storniert die vorherige Buchung des Umsatzkostenkontos.
C. Dem Bestandskonto werden 20 Drucker gutgeschrieben.
D. Dem Kunden werden 20 Drucker in Rechnung gestellt.
Answer: C