Which of the following protocols is used to send mail to a server?

Which of the following factors would be of least importance to an auditor in determining how much reliance can be placed on the work of internal auditors?

A) The competence and objectivity of the internal audit function. B) The materiality or significance of the accounts examined by the internal audit function. C) The audit risk associated with the accounts examined by the internal auditors. D) The nature of the audit software documentation used by the internal auditors.

The best control procedure for accurate data entry is

A) the use of on-line terminals. B) an access control matrix. C) passwords and user IDs. D) automation of data collection.