Explanation
When operational management informs the IS auditor that recent organizational changes have addressed previously identified risks and implementing the action plan is no longer necessary, the IS auditor should accept management's assertion and report that the risks have been addressed. However, it is essential to document this communication and ensure that there is evidence supporting management's claim. If there are any doubts or concerns, further investigation may be necessary. The auditor should not assume new risks without proper assessment or evidence1. References: 1(https://www.isaca.org/resources/isaca-journal/issues/2016/volume-6/enhancing-the-aud

説明／参考資料：
Explanation:
監査方針には、主要アプリケーションの開発、取得、移行、テストにおいて内部監査がどのような役割を果たすかを詳細に定めたガイドラインを含めるべきである。このような方針は、有効性を確保するために経営陣の承認を得なければならない。

Explanation
Aligning IT strategy with business strategy primarily helps an organization to optimize investments in IT. This is because alignment ensures that IT resources and capabilities are aligned with the business goals and priorities, and that IT delivers value to the business in terms of efficiency, effectiveness, innovation, and competitive advantage12. By aligning IT strategy with business strategy, an organization can avoid wasting money and time on IT projects or services that do not support or contribute to the business outcomes3. Alignment also helps to identify and prioritize the most critical and valuable IT initiatives that can create or optimize business value4.
Therefore, the correct answer to your question is A. optimize investments in IT.

コーディング標準は、プログラム内の変数、定数、関数、クラス、その他の要素に名前を付けるための規則であるフィールド命名規則を提供します。コーディング標準は、コードの一貫性、可読性、保守性、移植性を確保するのに役立ちます。プログラムのドキュメント、アクセス制御テーブル、データフロー図は、コーディング標準の一部ではありません。参照：CISAレビューマニュアル（デジタル版）、第4章、セクション4.3.1