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NEW QUESTION: 1
What are used as the framework for developing logical access controls?
A. Access Control Lists (ACL)
B. Organizational charts for identifying roles and responsibilities
C. Information systems security policies
D. Organizational security policies
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Information systems security policies are used as the framework for developing logical access controls.
NEW QUESTION: 2
During an engagement to review the financial statements of a nonissuer an accountant becomes aware of
a material departure from GAAP. If the accountant decides to modify the standard review report because
management will not revise the financial statements, the accountant should:
A. Issue an adverse or an "except for" qualified opinion, depending on materiality.
B. Express negative assurance on the accounting principles that do not conform with GAAP.
C. Express positive assurance on the accounting principles that conform with GAAP.
D. Disclose the departure from GAAP in a separate paragraph of the report.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. If the accountant concludes that modification of the standard report is appropriate,
the departure should be disclosed in a separate paragraph of the report.
Choice "A" is incorrect. An accountant would not express negative assurance on the accounting principles
that do not conform with GAAP in a review engagement.
Choice "C" is incorrect. An accountant would not issue an opinion in a review engagement.
Choice "D" is incorrect. An accountant would not express positive assurance (i.e., an opinion) on the
accounting principles that conform with GAAP in a review engagement.
NEW QUESTION: 3
PaaS環境がバックドアの脆弱性に苦しむ可能性が高いのはなぜですか？
A. ソフトウェア開発によく使われます。
B. 仮想化に依存しています。
C. マルチテナンシーがあります。
D. スケーラブルです。
Answer: A
NEW QUESTION: 4
APIs are defined as which of the following?
A. A set of standards for building software applications to access a web-based software application or tool
B. A set of protocols, and tools for building software applications to access a web-based software application or tool
C. A set of routines and tools for building software applications to access web-based software applications
D. A set of routines, standards, protocols, and tools for building software applications to access a web-based software application or tool
Answer: D
Explanation:
Explanation
All the answers are true, but B is the most complete.