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NEW QUESTION: 1
A. Option D
B. Option B
C. Option C
D. Option A
Answer: C
Explanation:
The client backs up only those files whose modification date and time is later than the date and time of the last incremental backup of the file system on which the file resides. Files added by the client after the last incremental backup, but with a modification date earlier than the last incremental backup, are not backed up.
NEW QUESTION: 2
"There are no violations or possible violations of laws or regulations whose effects should be considered
for disclosure in the financial statements or as a basis for recording a loss contingency." The foregoing
passage most likely is from a (an):
A. Attestation report on internal control.
B. Report on compliance with laws and regulations.
C. Client engagement letter.
D. Management representation letter.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. The written representation obtained by the auditor from management will ordinarily
include information regarding any violations or possible violations of laws or regulations whose effects
should be considered for disclosure in the financial statements or as a basis for recording a loss
contingency.
Choice "A" is incorrect. A client engagement letter is used to document the understanding between the
client and the auditor. The letter is generally sent from the auditor to the client, although the client may be
requested to sign it. The statement, "There are no violations or possible violations of laws or regulations..."
should come from management. It would not be appropriate to include this in an engagement letter, which
is often sent before the year has even ended.
Choice "B" is incorrect. An auditor would prepare a report on compliance with laws and regulations. The
statement, "There are no violations or possible violations of laws or regulations..." should come from
management.
Choice "D" is incorrect. An auditor would prepare an attestation report on internal control. The statement,
"There are no violations or possible violations of laws or regulations..." should come from management.
NEW QUESTION: 3
A code, as is pertains to cryptography:
A. Deals with linguistic units.
B. Is specific to transposition ciphers.
C. Is specific to substitution ciphers.
D. Is a generic term for encryption.
Answer: A
Explanation:
Explanation/Reference:
Historically, a code refers to a cryptosystem that deals with linguistic units: words, phrases, sentences, and so forth. Codes are only useful for specialized circumstances where the message to transmit has an already defined equivalent ciphertext word.
Source: DUPUIS, Cl?ment, CISSP Open Study Guide on domain 5, cryptography, April 1999.