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NEW QUESTION: 1
Under which of the following circumstances would the use of the blank form of confirmations of accounts
receivable most likely be preferable to positive confirmations?
A. Analytical procedures indicate that few exceptions are expected.
B. Subsequent cash receipts are unusually difficult to verify.
C. The recipients are likely to sign the confirmations without devoting proper attention to them.
D. The combined assessed level of inherent risk and control risk is low.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. If the recipients of confirmations are likely to sign them without devoting proper
attention to them, it is possible that a misstatement in the related receivable will not be discovered by the
auditor (i.e., when the balance on the confirmation is incorrect and the recipient mistakenly signs it
anyway). Use of the blank form of confirmation provides a greater degree of assurance in this situation
because it forces the recipient to determine the receivable balance.
Choice "B" is incorrect. Inability to verify subsequent cash receipts makes follow-up of unconfirmed
accounts more difficult. Since blank forms may result in lower response rates (because they require
additional effort), use of the blank form in this situation would be less likely.
Choice "C" is incorrect. If few exceptions are expected, it would be acceptable to use positive
confirmations. (Blank confirmations may provide a greater degree of assurance, which would be more
important if many exceptions were expected.)
Choice "D" is incorrect. In low risk situations, it would be acceptable to use positive confirmations. (Blank
confirmations may provide a greater degree of assurance, which would be more important in high risk
situations.)
NEW QUESTION: 2
What is the purpose of IP sets?
A. They group together IP addresses that can be referenced by netfilter rules.
B. They group together IP addresses and user names that can be referenced from /etc/hosts allow and /etc/hosts deny
C. They group together IP addresses that are assigned to the same network interfaces.
D. They group together IP addresses and networks that can be referenced by the network routing table.
E. They group together IP and MAC addresses used by the neighbors on the local network.
Answer: A
NEW QUESTION: 3
Good information security procedures should:
A. define the allowable limits of behavior.
B. describe security baselines for each platform.
C. be updated frequently as new software is released.
D. underline the importance of security governance.
Answer: C
Explanation:
Security procedures often have to change frequently to keep up with changes in software. Since a procedure is a how-to document, it must be kept up-to-date with frequent changes in software. A security standard such as platform baselines-defines behavioral limits, not the how-to process; it should not change frequently. High-level objectives of an organization, such as security governance, would normally be addressed in a security policy.
NEW QUESTION: 4
Which three replenishment count types are used for Periodic Automated Replenishment (PAR)?
A. Order PAR: Generates a replenishment requisition for the PAR-level quantity
B. On-Hand Quantity: Generates a replenishment requisition for the difference between the on-hand quantity and the PAR-level quantity
C. Order Economic Order Quantity (EOQ): Generates a replenishment request for the calculated quantities based on inventory policies to maintain the PAR quantity
D. Reorder Point: Generates a replenishment request for the order quantity based on days of cover for the item lead time
E. Order Quantity: Generates a replenishment request for the order quantity entered for the replenishment count
Answer: A,B,E
Explanation:
Explanation
https://docs.oracle.com/cd/A60725_05/html/comnls/us/inv/replcn02.htm