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NEW QUESTION: 1
Which of the following statements is true regarding an accountant's consideration of fraud/illegal acts in
compilation and review engagements?
A. The accountant is not required to perform procedures designed to detect material misstatements due
to fraud or illegal acts.
B. The accountant must inform an appropriate level of management of all instances of fraud or illegal
acts.
C. Information indicating that fraud or an illegal act may have occurred should be reported in writing to an
appropriate level of management.
D. The accountant must report only definite instances of fraud or an illegal act, but need not report
information indicating that fraud or an illegal act may have occurred.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. The accountant is not required to specifically assess fraud risk or to perform
procedures designed to detect material misstatements due to fraud or illegal acts.
Choice "B" is incorrect. Inconsequential instance of fraud or illegal acts need not be reported to
management.
Choice "C" is incorrect. The accountant should report to an appropriate level of management any evidence
or information that comes to his or her attention indicating that fraud or an illegal act may have occurred.
Choice "D" is incorrect. Information indicating that fraud or an illegal act may have occurred should be
reported to an appropriate level of management, but it need not be in writing. Oral communication to
management should be documented.

NEW QUESTION: 2
ソリューションアーキテクトは、AWSクラウドフォーメーションテンプレートを使用して3層のWebアプリケーションをデプロイしています。Webアプリケーションは、AmazonDynamoDBテーブルにユーザーデータを格納および取得するWeb層とアプリケーション層で構成されます。Web層とアプリケーション層はAmazonEC2でホストされます。インスタンスであり、データベース層にパブリックアクセスできないアプリケーションEC2インスタンスは、テンプレートでAPI資格情報を公開せずにDynamoDBテーブルにアクセスする必要があります。ソリューションアーキテクトはこれらの要件を満たすために何をする必要がありますか?
A. DynamoOBテーブルからの読み取りと書き込みに必要な権限を持つIAMロールを作成しますロールをEC2インスタンスプロファイルに追加し、インスタンスプロファイルをapphcanonインスタンスに関連付けます
B. DynamoOBテーブルからの読み取りと書き込みに必要なアクセス許可を持つIAS CioudFormationテンプレートでIAMユーザーを作成します。GetAti関数を使用してアクセスキーとシークレットキーを取得し、ユーザーデータを介してアプリケーションインスタンスに渡します。
C. DynamoOBテーブルを読み取るための1AMロールを作成します。インスタンスプロファイルを参照して、ロールをアプリケーションインスタンスに関連付けます。
D. AWS CkHidFormatonテンプレートのパラメーターセクションを使用して、ユーザー入力アクセス権を取得し、作成済みのIAMユーザーマットからの秘密鍵にDynamoOBテーブルからの読み取りと書き込みに必要なアクセス許可を付与します
Answer: A

NEW QUESTION: 3
Given:




A. Option A
B. Option D
C. Option B
D. Option C
Answer: B