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NEW QUESTION: 1
If an auditor's risk assessment is based on the effective operation of controls, the auditor will likely:
A. Apply analytical procedures to both financial data and nonfinancial information to detect conditions that
may indicate weak controls.
B. Document that the additional audit effort to perform tests of controls exceeds the potential reduction in
substantive testing.
C. Identify specific internal controls that are likely to detect or prevent material misstatements.
D. Perform tests of details of transactions and account balances to identify potential errors and fraud.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. Assessing risk based on the effective operation of controls involves (1) identifying
specific internal controls relevant to specific assertions that are likely to prevent or detect material
misstatements in those assertions, and (2) performing tests of such controls to evaluate their
effectiveness.
Choice "A" is incorrect. Analytical procedures are used for planning purposes, as substantive tests, or as a
final overall review. They are not used to support a risk assessment based on the effective operation of
controls.
Choice "B" is incorrect. Tests of details of transactions and account balances to identify potential errors
and fraud are substantive tests. They are not used to support a risk assessment based on the effective
operation of controls.
Choice "D" is incorrect. The auditor may not assess risk based on the effective operation of controls unless
tests of controls are performed. However, if the audit effort required to perform tests of controls exceeds
the potential reduction in substantive testing, tests of controls will not be performed because doing so
would reduce audit efficiency.
NEW QUESTION: 2
Solutions Architect는 10 개의 기존 계정이있는 다중 계정 구조를 설계하고 있습니다. 디자인은 다음 요구 사항을 충족해야 합니다.
* 모든 계정을 하나의 조직으로 통합합니다.
* 마스터 계정과 보조 계정에서 Amazon EC2 서비스에 대한 전체 액세스를 허용하십시오.
* 추가 보조 계정을 추가하는 데 필요한 노력을 최소화하십시오.
솔루션에 어떤 단계 조합이 포함되어야 합니까? (2 개를 선택하십시오.)
A. 마스터 계정과 보조 계정간에 VPC 피어링 연결을 만듭니다. VPC 피어링 연결 요청을 수락하십시오.
B. 마스터 계정에서 조직을 만듭니다. 각 보조 계정에서 마스터 계정으로 가입 요청을 보냅니다. 요청을 수락하고 OU를 만듭니다.
C. 전체 EC2 액세스 정책을 만들고 각 계정의 역할에 정책을 매핑하십시오. 역할을 맡을 다른 모든 계정을 신뢰하십시오.
D. 전체 EC2 액세스를 가능하게하는 서비스 제어 정책 (SCP)을 생성하고 정책을 OU에 연결합니다.
E. 마스터 계정에서 조직을 만듭니다. 마스터 계정에서 보조 계정으로 초대를 보냅니다. 초대를 수락하고 OU를 만듭니다.
Answer: D,E
Explanation:
B\E: This is not minimizing the effort.
C: You don't need VPC peering unless the EC2 needs access across the accounts.
NEW QUESTION: 3
Native call queuing offers four different queued-caller selections Which algorithm selects hunt members based on the order in which they appear in the hunt list, starting with the first member?
A. Top-down
B. Longest-idle
C. Broadcast
D. Circular
Answer: A
Explanation:
Business Edition 6000 for System Engineers (BE6KSE) PEC Training Queued Caller Selection (audio stream)
NEW QUESTION: 4
Given the IPv4 address 10.10.100.16, which two addresses are valid IPv4-compatible IPv6 addresses?
(Choose two.)
A. 0:0:0:0:0:10:10:100:16
B. 0:0:10:10:100:16:0:0:0
C. ::10:10:100:16
D. :::A:A:64:10
Answer: A,C