Ancustomer with limited storage management skills needs a di

正确答案：
(c) Management letter effectiveness criteria
Tutorial note: Candidates at this level must know that a management letter is a letter of weakness (also called post-audit
letter). NO marks will be awarded for consideration of any other letters (e.g. management representation letters, engagement
letters).
■ Timeliness – a management letter should be issued as soon as possible after completion of the audit procedures giving
rise to comment. This is particularly important when audit work is carried out on more than one audit visit and where
it is a matter of urgency that management make improvements to their procedures (e.g. where there is evidence of
serious weakness).
■ Clarity – wording must be clear so that recipients understand the significance of weaknesses that are being drawn to
their attention. It is particularly important that implications are explained clearly in terms that will prompt management
to respond positively (e.g. drawing attention to the risks of financial loss arising).
■ Illustrative – specific illustrative examples (e.g. of where controls have not been evidenced) should aid management in
understanding the nature of the problem(s).
■ Constructive comments/advice – recommendations for improvements must be practicable (i.e. appropriate and costeffective
in the light of the client’s resources) if the client is to take corrective action.
■ Conciseness – unnecessary volume will distract management from new/additional matters that require their attention.
For example, matters adequately dealt with in the internal auditor’s report should not be repeated.
■ Factual accuracy is essential. Inaccuracies will not only aggravate the client and appear unprofessional but could, in rare
circumstances, result in liability. Similarly, the letter should not criticise (or ‘cast aspersions’) on individual staff members
if it is the system that is inadequate.
■ A suitable structure – for example ‘tiered’, where the report contains matters of varying levels of significance. By directing
different classes of matters to the appropriate level or area of responsibility action by management can be taken more
speedily and constructively.
Tutorial note: An alternative structure might be one that sequences those recommendations that improve
profitability/cash flows before those that deal with information systems.
■ Inclusion of staff responses – both to advise senior management of action proposed/being taken by their staff and to give
credit to recommendations for improvements where it is due (e.g. where client’s staff have proposed recommendations).
■ Inclusion of management’s response – an indication of the actions that management intends to take is more likely to
result in action being taken. Discussing findings with management first should also ensure their factual accuracy.
■ Client’s perspective – implications from the client’s viewpoint (e.g. in terms of cost savings) are more likely to be acted
on than those expressed from an audit perspective (e.g. in terms of lowered audit risk).
■ Professional tone – should not be offensive. Comments that fault management’s knowledge, competence, motives or
integrity are likely to provoke defensive reactions. Comments should be positive/constructive by emphasising
solutions/benefits.
Tutorial notes: Other points that candidates may include:
■ Inclusion of matters of future relevance
■ Cost effectiveness – minutes of discussions with management instead of a formal weakness letter
■ Not raising ‘people problems’ in such a formal communication (a confidential discussion is preferable).

答案：A

解析：

参考答案：错误

答案：B

解析：

正确答案：C
沟通管理计划确定的利益相关者的信息和通信需求。在下列相关沟通管理计划的描述中，（73）是错误的。沟通管理计划包于项目管理计划的子计划。沟通管理计划根据项目的需要可以是正式的或非正式的，非常详细的，或大致框架。沟通管理计划组织并概括收集到的信息，并提交任何可供分析的结果作为绩效测量基准。沟通管理计划可以包括项目状态会议，项目小组会议，电子会议，电子邮件的指引。

答案：A

解析：

参考答案：C
沟通管理计划用于确定项目千系人的信息需求和沟通方法，以下关于沟通管理计划的叙述中，错误的是：沟通管理计划定期收集、对比和分析基准与实际数据，以便了解和沟通项目进展与绩效情况。 A：沟通管理计划是项目管理计划的一部分或子计划 B：沟通管理计划可以根据项目需求是正式或非正式的、非常详细或高度概括的。 C：沟通管理计划定期收集、对比和分析基准与实际数据，以便了解和沟通项目进展与绩效情况。 D：沟通管理计划可包括关于状态会议、项目团队回忆、网络会议和电子邮件等的指南。

答案：C

解析：