フリー問題

問題文

To test whether payroll changes were approved, the auditor needs records that include the salaries of named individuals. What handling arrangement is appropriate?

選択肢

1. Obtain the minimum fields needed for the stated test, hold them under the agreed restrictions, and destroy them after the retention period.
2. Obtain the minimum fields needed for the stated test, hold them under the conventional handling, and destroy them after the closing presentation.
3. Obtain the comprehensive extracts needed for the stated test, hold them under the agreed restrictions, and destroy them after the closing presentation.
4. Obtain the comprehensive extracts needed for the stated test, hold them under the conventional handling, and destroy them after the retention period.