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NEW QUESTION: 1
Which of the following characteristics most likely would heighten an auditor's concern about the risk of
intentional manipulation of financial statements?
A. Management places substantial emphasis on meeting earnings projections.
B. The rate of change in the entity's industry is slow.
C. Insiders recently purchased additional shares of the entity's stock.
D. Turnover of senior accounting personnel is low.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. Excessive pressure on management to meet financial targets is a fraud risk factor
that would heighten an auditor's concern about the risk of intentional manipulation of financial statements.
Choice "A" is incorrect. Low turnover would reduce the auditor's concern about intentional manipulation of
the financial statements.
Choice "B" is incorrect. Insider purchases of company stock would not be a factor that would cause any
particular concerns about intentional manipulation of financial statements.
Choice "D" is incorrect. A slow rate of change in the entity's industry would reduce the auditor's concern
about the risk of intentional manipulation of the financial statements.
NEW QUESTION: 2
組織は、更新を実行するために複数の開発者がアクセスする必要があるEC2インスタンスでアプリをホストします。
組織は、インスタンスアクセスに関連するセキュリティのベストプラクティスを実装する予定です。
次の推奨事項のうち、この方法でセキュリティを改善するのに役立つものはどれですか？
A. アプリケーション設定の目的でEC2インスタンスに接続する必要がなくなった場合、個々のユーザーのアクセス権を取り消す手順を作成します。
B. OSの最新のパッチを適用し、常に最新の状態に保ちます。
C. すべてのユーザーのパスワードベースのログインを無効にします。すべてのユーザーは、独自のキーを使用してインスタンスに安全に接続する必要があります。
D. IAMユーザーのみが自分のSSHキーでEC2インスタンスに接続できるようにするIAMポリシーを作成します。
Answer: D
Explanation:
AWSはパブリッククラウドであるため、EC2でホストされるアプリケーションはすべてハッカー攻撃を受けやすくなります。ユーザーがEC2インスタンスに適切なセキュリティメカニズムを設定することが非常に重要になります。セキュリティ対策のいくつかを以下に示します。
。 OSを常に最新のパッチで更新し続ける
。 EC2インスタンスに接続し、キーを作成し、パスワードを無効にする必要がある場合は、OSで常に個別のユーザーを作成します
。 EC2インスタンスでのビジネス作業が完了したときに、管理者がユーザーのアクセスを取り消すことができる手順を作成します
。不要なポートをロックダウンする
。ユーザーがEC2インスタンスで実行している可能性のある独自のアプリケーションを監査します。ユーザーがインスタンスの起動など、AWSリソースとアクションを操作する必要がある場合、時折特権タスクを実行する必要があるユーザーにsudoなどの一時的に昇格された特権を提供します。この場合、RDPまたはSSHを介してインスタンスと接続できるユーザーを管理しないため、役に立ちません。
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NEW QUESTION: 3
You are a licensing specialist. Your customer is Humongous Insurance, a large insurance company.
Company Background
Humongous Insurance plans to acquire another insurance company that has 40 employees. The other company licenses its products through an Open Business agreement.
Network Description
The Humongous Insurance network contains 750 desktops and 70 servers. The company uses a variety of Microsoft desktop and server technology.
Current Licensing Solution
The 70 servers are licensed as additional products under an Enterprise 5.x Agreement that will expire in two months.
Business Goals
In six months, the company plans to deploy four dual-processor servers that run SQL
Server in an active/passive failover cluster configuration. These servers will allow employees to access customer information by using the Internet.
The information technology (IT) department needs to be able to get training or assistance in using the network infrastructure. The department also needs an easy way to maintain the latest Microsoft server technology.
End of repeated scenario
You need to recommend the most appropriate license acquisition method for the four new
SQL servers. What should you recommend?
A. Sign a new Enterprise Enrollment under the existing Enterprise Agreement.
B. True-up the SQL Server licenses at the anniversary date of the agreement.
C. Acquire the licenses through an Open Business agreement.
D. Add the SQL Server licenses as additional products on the existing Enterprise
Agreement.
Answer: B
