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NEW QUESTION: 1
Ordnungsgemäß geplante risikobasierte Prüfungsprogramme bieten häufig einen der folgenden Vorteile:
A. Effizienz und Effektivität der Prüfung.
B. Nur Prüfungseffektivität.
C. Keine der Auswahlmöglichkeiten.
D. Prüfungstransparenz und -wirksamkeit.
E. Nur Prüfungstransparenz.
F. Nur Prüfungseffizienz.
Answer: A
Explanation:
Erläuterung:
Ordnungsgemäß geplante risikobasierte Prüfungsprogramme sollen die Effizienz und Wirksamkeit der Prüfung erhöhen. Die Komplexität und Formalität dieser Art von Prüfung hängt stark von der Größe und Komplexität des Ziels ab.