题目内容

每个 UNIX/Linux 系统中都只有一个特权用户，就是 root 帐号。()

查看答案

搜索结果不匹配？点我反馈

更多问题

You are an audit manager in Cedar & Co, responsible for the audit of Chestnut Co, a large company which provides information technology services to business customers. The finance director of Chestnut Co, Jack Privet, contacted you this morning, saying:
‘I was alerted yesterday to a fraud being conducted by members of our sales team. It appears that several sales representatives have been claiming reimbursement for fictitious travel and client entertaining expenses and inflating actual expenses incurred. Specifically, it has been alleged that the sales representatives have claimed on expenses for items such as gifts for clients and office supplies which were never actually purchased, claimed for business-class airline tickets but in reality had purchased economy tickets, claimed for non-existent business mileage and used the company credit card to purchase items for personal use.
I am very worried about the scale of this fraud, as travel and client entertainment is one of our biggest expenses. All of the alleged fraudsters have been suspended pending an investigation, which I would like your firm to conduct. We will prosecute these employees to attempt to recoup our losses if evidence shows that a fraud has indeed occurred, so your firm would need to provide an expert witness in the event of a court case. Can we meet tomorrow to discuss this potential assignment？’
Chestnut Co has a small internal audit department and in previous years the evidence obtained by Cedar & Co as part of the external audit has indicated that the control environment of the company is generally good. The audit opinion on the financial statements for the year ended 31 March 2011 was unmodified.
Required:
(a) Assess the ethical and professional issues raised by the request for your firm to investigate the alleged fraudulent activity. (6 marks)
(b) Explain the matters that should be discussed in the meeting with Jack Privet in respect of planning the investigation into the alleged fraudulent activity. (6 marks)
(c) Evaluate the arguments for and against the prohibition of auditors providing non-audit services to audit clients. (6 marks)

UNIX 的开发工作是自由、独立的，完全开放源、码，由很多个人和组织协同开发的。 UNIX 只定义了个操作系统内核。所有的 UNIX 发行版本共享相同的内核源，但是，和内核一起的辅助材料则随版本不同有很大不同。()

光盘作为数据备份的媒介优势在于价格便宜、速度快、容量大。()

Web 站点访问者实际登录的是该 Web 服务器的安全系统 ," 匿名 "Web 访问者都是以 IUSR 帐号身份登录的。()