{
    "data": {
        "instructionText": "<div class='Questiontxt'><div class='que_txt'><div class='inst_box'><p>Review the scenarios involving service Sentinel requests listed below and answer Yes or No to indicate if the action is correct or&nbsp;not.</p><p class='inst'>Select the circle corresponding to each statement. You must answer all questions to proceed to the next&nbsp;screen.</p></div></div></div>",
        "downloadAndroidImages": "activity_icon.png,kc_assets_2.png",
        "downloadIpadImages": "activity_icon.png,kc_assets_2.png",
        "downloadImages": "activity_icon.png,kc_assets_2.png",
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            "mcssInt": {
                "questionText": "",
                "instText": "",
                "finalText": "<p class='btm_top_para'><i>If you’d like to learn more about IESBA’s Self-Review Threat test or the Advice & Recommendations Exception, <a linkName='Screen15b_link_1' class='linkName' href='https://spo-global.kpmg.com/sites/go-oi-bus-GQRM/NAS/Independence Guidance %e2%80%93 Self-review threat %28SRT%29 framework %28IESBA_SEC%29.pptx' target='_blank'><u>click&nbsp;here</u></a>.</i></p><p><i>Optional learnings:</i></p><p><i>To learn more about  key elements when reviewing a non-audit service Sentinel request, <a linkName='Screen15b_link_2' class='linkName' href='https://kpmgus.sharepoint.com/sites/US-OI-BUS-RM/_layouts/15/stream.aspx?id=%2Fsites%2FUS%2DOI%2DBUS%2DRM%2FIndependenceVideo%2FKey%20elements%20when%20reviewing%20non%2Daudit%20service%20Sentinel%20requests%2Emp4&referrer=StreamWebApp%2EWeb&referrerScenario=AddressBarCopied%2Eview%2Eb228cf86%2De1d9%2D4c46%2D972f%2Dce302001e2c9' target='_blank'><u>click here</u></a></i>.<p><p><i>To learn more about key elements to submitting a Sentinel request, <a linkName='Screen15b_link_3' class='linkName' href='https://kpmgus.sharepoint.com/sites/US-OI-BUS-RM/_layouts/15/stream.aspx?id=%2Fsites%2FUS%2DOI%2DBUS%2DRM%2FIndependenceVideo%2FKey%20elements%20to%20submitting%20a%20Sentinel%20request%5FSlide%2011%2E4a%2Emp4&referrer=StreamWebApp%2EWeb&referrerScenario=AddressBarCopied%2Eview%2E14748ad4%2D2d7b%2D4330%2Dbdc8%2D40064248226d' target='_blank'><u>click here</u></a></i>.<p>",
                "options": [{
                        "id": "1",
                        "optImage": "",
                        "optImage1": "",
                        "optText": "An SEC audit client informed the audit engagement team that they plan to implement a new IT system and would like the team to perform a Real Time System Implementation Assessment (RTSA) service. The engagement team submits a Sentinel request, detailing use of the Advice & Recommendations Exception within the Threats and Safeguards Consideration section.",
                        "radio_text0": "",
                        "radio_text1": "",
                        "correctAns": "1",
                        "correct": "<p><b>That’s correct.</b><br />Engagement teams can apply the Advice & Recommendations Exception to this non-audit service if they can demonstrate that the advice and recommendations is in relation to information or matters that arose in the course of the audit. Use of the exception needs to be documented in Sentinel and engagement teams cannot execute the engagement letter for such services until Sentinel approval is&nbsp;received.</p>",
                        "incorrect": "<p><b>That’s incorrect.</b><br />Engagement teams can apply the Advice & Recommendations Exception to this non-audit service if they can demonstrate that the advice and recommendations is in relation to information or matters that arose in the course of the audit. Use of the exception needs to be documented in Sentinel and engagement teams cannot execute the engagement letter for such services until Sentinel approval is&nbsp;received.</p>"

                    }

                ],
                "correctFB": "",
                "incorrectFB": "",
                "table_heading":"Scenario",
                "choices": [
                    "Yes",
                    "No"
                ]
            }
        }
    }
}