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NEW QUESTION: 1
While preparing the annual audit plan, the newly assigned chief audit executive (CAE) learns that the organization has not yet implemented a risk framework. Which of the following would be the most appropriate action for the CAE to take regarding potential engagements?
A. Consult with senior management and the board and make adjustments regarding risk.
B. Prioritize the engagements that were not done in previous years and schedule them for the upcoming year.
C. Review all outstanding recommendations from prior audit engagements and focus on them in the upcoming year.
D. Use the previous three-year audit plan to extrapolate potential engagements for the upcoming year's schedule of engagement.
Answer: A
NEW QUESTION: 2
An auditor's primary consideration regarding an entity's internal control is whether the controls:
A. Reflect management's philosophy and operating style.
B. Relate to the control environment.
C. Prevent management override.
D. Affect the financial statement assertions.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. An auditor's primary consideration regarding an entity's internal control is whether
the controls affect the financial statement assertions (to evaluate the risk that a material misstatement may
exist in the financial statements).
Choice "B" is incorrect. An inherent limitation of an entity's internal control is that its effectiveness can be
reduced by management override, but whether this occurs or not is not the auditor's primary
consideration.
Choice "C" is incorrect. The control environment is a component of internal control, and the auditor needs
to understand it, but it is not the auditor's primary consideration.
Choice "D" is incorrect. An auditor needs to determine how management's philosophy and operating style
affect internal control, but it is not the auditor's primary consideration.
NEW QUESTION: 3
You have a web application that uses a MongoDB database. You plan to migrate the web application to Azure.
You must migrate to Cosmos DB while minimizing code and configuration changes.
You need to design the Cosmos DB configuration.
What should you recommend? To answer, select the appropriate values in the answer area.
NOTE: Each correct selection is worth one point.
Answer:
Explanation:
Explanation
MongoDB compatibility: API
* API: MongoDB API
* Azure Cosmos DB comes with multiple APIs:
* SQL API, a JSON document database service that supports SQL queries. This is compatible with the former Azure DocumentDB.
* MongoDB API, compatible with existing Mongo DB libraries, drivers, tools and applications.
* Cassandra API, compatible with existing Apache Cassandra libraries, drivers, tools, and applications.
* Azure Table API, a key-value database service compatible with existing Azure Table Storage.
* Gremlin (graph) API, a graph database service supporting Apache Tinkerpop's graph traversal language, Gremlin.
References:
https://docs.microsoft.com/en-us/azure/cosmos-db/create-mongodb-dotnet
NEW QUESTION: 4
A patient with multibacillary leprosy is on dapsone, clofazimine, and rifampin. Which of the following is true regarding the mechanism of action of the medications listed?
A. Clofazimine is bactericidal by directly inhibiting bacterial DNA polymerase
B. Dapsone is bacteriostatic because of its inhibitory effects on dihydrofolate reductase
C. Rifampin is bacteriostatic by inhibiting RNA synthesis by blocking DNA-dependent RNA polymerase
D. Rifampin is bactericidal by inhibiting RNA synthesis by blocking DNA-dependent RNA polymerase
E. Dapsone is bacteriostatic because of its inhibitory effects on myeloperoxidase
Answer: D
Explanation:
Explanation
A, B - false - dapsone inhibits bacterial synthesis of dihydrofolic acid, via competition with para- aminobenzoate for the active site of dihydropteroate synthetase. Dapsone is both bacteriostatic and weakly bactericidal against M. leprae. Neither of the listed mechanisms are the cause of these effects. C - False - A substance with both anti-leprosy and anti-inflammatory activity, clofazimine is weakly bactericidal against M.
leprae by binding to the guanine bases of bacterial DNA, not DNA polymerase directly. D - False - See below. E - True - Rifampin is bactericidal by inhibiting RNA synthesis by blocking DNA-dependent RNA polymerase.
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