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NEW QUESTION: 1
Which of the following protocols can be used to establish a secure terminal session?
A. Telnet
B. VPN
C. TLS
D. SSH
Answer: D
NEW QUESTION: 2
The GAO standards of reporting for governmental financial audits incorporate the AICPA standards of
reporting and prescribe supplemental standards to satisfy the unique needs of governmental audits. Which
of the following is a supplemental reporting standard for governmental financial audits?
A. Material indications of illegal acts should be reported in a document distributed only to the entity's
senior officials.
B. All changes in the audit program from the prior year should be reported to the entity's audit committee.
C. Any privileged or confidential information discovered should be reported to the organization that
arranged for the audit.
D. Auditors should report the scope of their testing of compliance with laws and regulations and of internal
controls.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. The auditor's report on compliance and on internal control over financial recording
(based on an audit) must include the scope of testing of compliance and internal control.
Choice "B" is incorrect. Material indications of illegal acts are not only reported to the members of the
governing body of the audited entity and their senior staff officials but, in some circumstances, auditors
should report illegal acts directly to external parties (such as the grantor agency).
Choice "C" is incorrect. Although GAO standards require that the auditor communicate information
regarding the nature, timing and extent of planned testing to officials of the audited entity and to individuals
contracting for the audit, reporting of all changes is not required. (For example, immaterial changes to the
audit program need not be reported.)
Choice "D" is incorrect. Certain privileged or confidential information may be prohibited from general
disclosure and should not be included in the audit report. The report should, however, disclose the nature
of the information omitted and the requirement that makes an opinion necessary.
NEW QUESTION: 3
Which of the following are examples of infotypes? (Choose all that apply)
A. Addresses
B. Basic Pay
C. Name
D. Organizational assignment
E. Planned working time
Answer: A,B,D,E