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NEW QUESTION: 1
지원 사례에 대해 1 시간의 대상 응답 시간을 허용하는 MINIMUM AWS Support 플랜은 무엇입니까?
A. 기업
B. 사업
C. 개발자
D. 기본
Answer: B
NEW QUESTION: 2
購買業務の内部監査を実行するチームを選択する際に、監査人の選択を妨げないのは次のどの特徴ですか？
1.監査人の配偶者は、購買記録ユニットの事務部門に雇用されています。
2.監査人は5年前は購買担当者でした。
3.監査人の家族は、定期的に組織に商品を販売するビジネスを所有しています。
4.監査人は、ベンダーからのプロモーションギフトとして卓上カレンダーを受け取りました。
A. 1と4のみ
B. 2および3のみ
C. 2と4のみ
D. 1と3のみ
Answer: C
NEW QUESTION: 3
Which of the following is not part of obtaining an understanding of internal control?
A. Determining whether internal controls are operating effectively.
B. Considering knowledge obtained from previous audits.
C. Considering the types of misstatements that may occur in an entity's financial statements.
D. Determining the extent to which internal controls are computerized.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. The auditor is not required to obtain knowledge about operating effectiveness as part
of the understanding of internal control. This knowledge is obtained later, for specific controls on which the
auditor plans to rely.
Choices "A", "C", and "D" are incorrect. During the planning phase of the audit, the auditor obtains an
understanding of the internal control system by considering:
- The types of misstatements that may occur.
- The risk that misstatements may occur.
- Factors that influence the design of tests of controls and substantive tests.
- The assessment of inherent risk.
- Judgments about materiality.
- The complexity and sophistication of the entity's operations and systems.
- The use of manual vs. computerized control procedures.
Such knowledge may be obtained by appropriate inquiry, inspection, or observation. Knowledge may also
be obtained based on previous experience with the client and/or an understanding of the industry in which
the entity operates.
NEW QUESTION: 4
Which of the following technologies is NOT commonly used for accessing systems and services in a cloud environment in a secure manner?
A. VPN
B. KVM
C. HTTPS
D. TLS
Answer: B
Explanation:
Explanation
A keyboard-video-mouse (KVM) system is commonly used for directly accessing server terminals in a data center. It is not a method that would be possible within a cloud environment, primarily due to the use virtualized systems, but also because only the cloud provider's staff would be allowed the physical access to hardware systems that's provided by a KVM. Hypertext Transfer Protocol Secure (HTTPS), virtual private network (VPN), and Transport Layer Security (TLS) are all technologies and protocols that are widely used with cloud implementations for secure access to systems and services.
