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NEW QUESTION: 1
A government has instituted a new anti-money laundering laws which require all financial institutions to obtain certain information from its customers.
Which step should an institution located in this jurisdiction take to ensure compliance?
A. Change systems to ensure the required information is automatically obtained from all customers
B. Send a notice to customers asking them to provide the necessary information
C. Change procedures and systems as necessary and provide employee training
D. Change procedures to require that the necessary information is obtained
Answer: B

NEW QUESTION: 2
Which of the following is the key benefit of control self-assessment (CSA)?
A. Audit expenses are reduced when the assessment results are an input to external audit work.
B. Management ownership of the internal controls supporting business objectives is reinforced.
C. Internal auditors can shift to a consultative approach by using the results of the assessment.
D. Improved fraud detection since internal business staff are engaged in testing controls
Answer: B
Explanation:
Explanation/Reference:
Explanation:
The objective of control self-assessment is to have business management become more aware of the importance of internal control and their responsibility in terms of corporate governance.
Reducing audit expenses is not a key benefit of control self-assessment (CSA). improved fraud detection is important, but not as important as ownership, and is not a principal objective of CSA. CSA may give more insights to internal auditors, allowing them to take a more consultative role; however, this is an additional benefit, not the key benefit.

NEW QUESTION: 3
HOTSPOT
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Answer:
Explanation: