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NEW QUESTION: 1
Users are issued security tokens to be used in combination with a PIN to access the corporate virtual private network (VPN). Regarding the PIN, what is the MOST important rule to be included in a security policy?
A. Users must never keep the token in the same bag as their laptop computer
B. Users should never write down their PIN
C. Users should select a PIN that is completely random, with no repeating digits
D. Users should not leave tokens where they could be stolen
Answer: B
Explanation:
If a user writes their PIN on a slip of paper, an individual with the token, the slip of paper, and the computer could access the corporate network. A token and the PIN is a two-factor authentication method. Access to the token is of no value with out the PIN; one cannot work without the other. The PIN does not need to be random as long as it is secret.
NEW QUESTION: 2
During a review of a division's operations, an internal auditor notes that sales and customer base are unchanged, while inventory and gross margin have increased significantly. Which of the following audit procedures would be most relevant in substantiating management's assertion that the gross margin increase is due to increased efficiency in manufacturing operations?
A. Select a sample of finished goods inventory and trace raw materials cost back to purchase prices in order to determine the accuracy of the recorded raw materials price.
B. Take a physical inventory of equipment to determine if there were significant changes.
C. For a sample of products, compare costs-per-unit this year to those of last year, test cost build-ups, and analyze standard cost variances.
D. Obtain a physical count of inventory.
Answer: C
NEW QUESTION: 3
The type of chart that presents the value of items in descending order is a
A. cusum chart
B. histogram
C. Pareto chart
D. u chart
Answer: C