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NEW QUESTION: 1
マウントポイントについて話すとき、次のうちどれが正しいですか？
A. 空のディレクトリのみがマウントポイントとして使用できます。
B. 既存のすべてのディレクトリをマウントポイントとして使用できます。
C. ディレクトリには、マウントポイントとして使用するSetUIDフラグを設定する必要があります。
D. ディレクトリがマウントポイントとして使用されると、ディレクトリ内のファイルは削除されます。
Answer: B
NEW QUESTION: 2
As you review this Security Policy, what changes could you make to accommodate Rule 4?
A. Remove the service HTTP from the column Service in Rule 4.
B. Nothing at all
C. Modify the columns Source or Destination in Rule 4
D. Modify the column VPN in Rule 2 to limit access to specific traffic.
Answer: D
NEW QUESTION: 3
An internal auditor's work would most likely affect the nature, timing, and extent of an independent CPA's
auditing procedures when the internal auditor's work relates to assertions about the:
A. Valuation of intangible assets.
B. Valuation of related party transactions.
C. Existence of fixed asset additions.
D. Existence of contingencies.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. In making judgments about the extent of the effect of the internal auditor's work on
the auditor's procedures, the auditor considers the materiality of financial statement amounts, the risk of
material misstatement of the assertions related to these financial statement amounts, and the degree of
subjectivity involved in the evaluation of the audit evidence gathered in support of the assertions. As the
degree of subjectivity increases, the need for the auditor to perform tests of the assertions increases.
Testing the existence of fixed asset additions involves very little subjectivity, and thus work performed by
the internal auditor may reduce the auditor's testing in this area.
Choice "A" is incorrect. Testing the existence of contingencies involves much subjectivity, and should,
therefore, be performed by the auditor.
Choice "B" is incorrect. Testing the valuation of intangible assets involves much subjectivity, and should,
therefore, be performed by the auditor.
Choice "D" is incorrect. Testing the valuation of related party transactions involves much subjectivity, and
should, therefore, be performed by the auditor.