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92 C The network activity light flashes to signal that packets are being sent and received from the NIC card Answer A is incorrect because there is no power light on a network card Answer B is incorrect because the light does not indicate an error Answer D is incorrect because the light that signals the speed and mode of the NIC card would be off, or would be solid without flashing 93 A The documentation that came with the device should be consulted first for any installation or compatibility issues Answer B is incorrect because you should not need to call the vendor s support line unless you have a problem Answer C is incorrect, although you may need to check the Web site for updated drivers for the device 94 B.

The Rhode Island Department of Mental Health, Retardation and Hospitals was one exception as it committed to replicating the Madison model by developing standards for its Mobile Treatment Teams and a process of certifying programs in the state for Medicaid reimbursement It was estimated that at the time national standards were developed there were 400 teams in the United States that called themselves ACT, but only 75 achieved adequate.

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To record a proper baseline, you need to measure performance at all times for a period of a few weeks to account for all usage and performance statistics Answers A and C are incorrect because you would be only taking a snapshot of a certain time of day Answer D is incorrect because you need to collect information on the server continuously for several weeks, not just on one particular day of the month 95 C It is extremely important to test your backups to ensure that files are being backed up properly Answers A, B, and D are incorrect, but are also very important in managing your backup system..

It is apparent that the trend over the years has been to enhance the independence and objectivity of the internal auditing staff. Although some corporate auditing executives are reporting to the chairman of the board or the president, Edward G. Jepsen, former partner of Price Waterhouse & Company (now PricewaterhouseCoopers), points out:

Moreover, Jepsen notes that although there is no definitive criterion for relating the size of the staff with corporate sales or total assets, consideration should be given to the quality of the system of internal control.20 Clearly, the size and location of the internal auditing staff should be a function of the adequacy of the internal accounting and administrative controls. Thus the committee should assess the potential opportunity cost and related degree of risk management is willing to assume. For example, the committee should discuss with both the internal and independent auditing executives the potential opportunity cost of not auditing specific locations in light of the internal control conditions. One large corporation reported that 15 major locations are audited once a year, while the remaining 185 minor locations are scheduled for visits once every two years. 21 The selection of the major areas is ordinarily based on the concept of materiality and relative risk (discussed in 5) for the financial audit. Conversely, in connection with the operational audits, it should be possible to develop some estimates of the profit contribution resulting from the operational audits compared to the related audit costs. 22 Consequently, the committee should review the budget of the internal auditing staff as well as the outside auditing fees in relation to the entity s auditing needs and potential auditing benefits. Obviously, if the system of internal control is strong, based on the opinions of both the independent and internal auditors, then the high costs of such auditing services should be curtailed. Equally important, the committee should review the organization chart of the internal auditing function to determine that it is balanced in accordance with the corporate audit plan. An illustrative organization chart in Exhibit 9.7 shows how

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