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NEW QUESTION: 1
With respect to the audit of a nonissuer, significant deficiencies are matters that come to an auditor's
attention, which should be communicated to an entity's management and those charged with governance
because they represent:
A. Intentional attempts by client personnel to limit the scope of the auditor's fieldwork.
B. Flagrant violations of the entity's documented conflict-of-interest policies.
C. Deficiencies in the design or operation of internal control that could reasonably be expected to cause a
non-inconsequential misstatement in the financial statements.
D. Material irregularities or illegal acts perpetrated by high-level management.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. Significant deficiencies in the design or operation of internal control should be
communicated to management and those charged with governance because there is more than a remote
likelihood that they will result in a financial statement misstatement that is more than inconsequential.
Choice "A" is incorrect. Irregularities or illegal acts may not represent deficiencies in internal control (e.g., if
such acts occur through collusion).
Choice "C" is incorrect. Significant deficiencies do not necessarily involve violations of an entity's conflict-
of-interest policies.
Choice "D" is incorrect. Interfering with the auditor's procedures would not constitute a significant
deficiency, since such interference would not affect the financial statements.
NEW QUESTION: 2
DRAG DROP
You have a table named Table1 that contains 1 million rows. Table1 contains a column named Column1 that stores sensitive information. Column1 uses the nvarchar (16) data type.
You have a certificate named Cert1.
You need to replace Column1 with a new encrypted column named Column2 that uses one-way hashing.
Which code segment should you execute before you remove Column1?
To answer, move the appropriate code segments from the list of code segments to the answer area and arrange them in the correct order.
Answer:
Explanation:
Explanation:
Box 1:
First create a hash key using the certificate.
Not AES: AES is not based on hashing.
Box 2:
Add a column with varbinary data type.
Box 3:
Box 4:
Box 5:
Note:
* There are a few different hashing algorithms available in SQL Server 2005: MD2, MD4,
MD5, SHA, SHA1, with each having pros and cons.
* In cryptography, SHA-1 is a cryptographic hash function designed by the United States
National Security Agencyand published by the United StatesNISTas a USFederal
Information Processing Standard.SHA stands for "secure hash algorithm".The four
SHAalgorithmsare structured differently and are distinguished asSHA-0,SHA-1,SHA-2, andSHA-3.SHA-1 is very similar to SHA-0, but corrects an error in the original SHA hash specification that led to significant weaknesses.The SHA-0 algorithm was not adopted by many applications.SHA-2 on the other hand significantly differs from the SHA-1 hash function.
SHA-1 is the most widely used of the existing SHA hash functions, and is employed in several widely used applications and protocols.
* To encrypt a column of data using a simple symmetric encryption
In Object Explorer, connect to an instance of Database Engine.
On the Standard bar, click New Query.
Copy and paste the following example into the query window and click Execute.
USE AdventureWorks2012;
--If there is no master key, create one now.
IF NOT EXISTS
(SELECT * FROM sys.symmetric_keys WHERE symmetric_key_id = 101)
CREATE MASTER KEY ENCRYPTION BY
PASSWORD = '23987hxJKL95QYV4369#ghf0%lekjg5k3fd117r$$#1946kcj$n44ncjhdlj'
GO
CREATE CERTIFICATE Sales09
WITH SUBJECT = 'Customer Credit Card Numbers';
GO
CREATE SYMMETRIC KEY CreditCards_Key11
WITH ALGORITHM = AES_256
ENCRYPTION BY CERTIFICATE Sales09;
GO
-- Create a column in which to store the encrypted data.
ALTER TABLE Sales.CreditCard
ADD CardNumber_Encryptedvarbinary(128);
GO
-- Open the symmetric key with which to encrypt the data.
OPEN SYMMETRIC KEY CreditCards_Key11
DECRYPTION BY CERTIFICATE Sales09;
-- Encrypt the value in column CardNumber using the
-- symmetric key CreditCards_Key11.
-- Save the result in column CardNumber_Encrypted.
UPDATE Sales.CreditCard
SET CardNumber_Encrypted = EncryptByKey(Key_GUID('CreditCards_Key11')
, CardNumber, 1, HashBytes('SHA1', CONVERT( varbinary
, CreditCardID)));
GO
NEW QUESTION: 3
You are building a dataset from a JSON file that contains an array of documents.
You need to import attributes as columns from all the documents in the JSON file. The solution must ensure that date attributes can be used as date hierarchies in Microsoft Power BI reports.
Which three actions should you perform in sequence? To answer, move the appropriate actions from the list of actions to the answer area and arrange them in the correct order.
Answer:
Explanation: