12.1 The following situations are all covered by general controls:(1) Changes to data files(2) Program changes(3) Continuity of operationsWhich general control would be appropriate to all three scenarios above?
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2 .11.2 Which of the following procedures is NOT likely to result in the discovery of possible non-compliance with laws and regulations?
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Y 对 N 错
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10 .12.7 Which of the following would cause an auditor to perform tests of controls after obtaining an understanding of the entity and its environment?
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