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NEW QUESTION: 1
Which of the following is an analytical procedure that an auditor most likely would perform when planning
an audit?
A. Comparing the current-year account balances for conformity with predictable patterns.
B. Scanning accounts receivable for amounts over credit limits.
C. Confirming bank balances with the financial institutions.
D. Recalculating inventory extensions of physical inventory counts.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. During planning, analytical procedures consist of a review of data aggregated at a
high level, with an objective of enhancing the auditor's understanding of the client. Comparing the current-
year account balances for conformity with predictable patterns would fulfill this purpose.
Choice "A" is incorrect. Confirmation of bank balances is a substantive audit procedure (not an analytical
procedure) that would be performed during the fieldwork stage of the audit.
Choice "B" is incorrect. Scanning accounts receivable for amounts over credit limits is a detailed procedure
related to one specific account, and it would be performed during the fieldwork stage of the audit.
Choice "C" is incorrect. Recalculating inventory extensions of physical inventory counts is a detailed
procedure related to one specific account, and it would be performed during the fieldwork stage of the
audit.
NEW QUESTION: 2
sysops管理者には、さまざまなAWSリソースのメンテナンスを実行するAWS Lambda関数があります。
この機能は毎晩実行する必要があります。最も費用対効果の高いソリューションはどれですか？
A. AWS OpsWorksスタックにChefレシピを実装して、毎晩同時にLambda関数を呼び出します。
B. 単一のt2.nano Amazon EC2インスタンスを起動し、毎晩同時にLambda関数を呼び出すLinux cronジョブを作成します。
C. 毎晩同時にLambda関数を呼び出すようにCloudWatchイベントをスケジュールします。
D. 毎晩同時にLambda関数を呼び出すようにAmazon CloudWatchメトリクスアラームを設定します。
Answer: C
NEW QUESTION: 3
IAM 정책에서 역할에 대한 사용 권한을 정의하려고합니다. 다음 구성 형식 중 어느 것을 사용해야합니까?
A. 원하는 언어로 작성된 XML 문서
B. IAM 정책 언어로 작성된 JSON 문서
C. 원하는 언어로 작성된 JSON 문서
D. IAM 정책 언어로 작성된 XML 문서
Answer: B
Explanation:
설명:
IAM 정책에서 역할에 대한 사용 권한을 정의합니다. IAM 정책은 IAM 정책 언어로 작성된 JSON 문서입니다.
http://docs.aws.amazon.com/IAM/latest/UserGuide/id_roles_terms-and-concepts.html
NEW QUESTION: 4
Which two types of firewalls work at Layer 4 and above? (Choose two.)
A. static packet filter
B. circuit-level gateway
C. application-level firewall
D. Network Address Translation
E. stateful inspection
Answer: C,E
