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NEW QUESTION: 1
Which of the following procedures would an auditor most likely include in the initial planning of a financial
statement audit?
A. Examining documents to detect illegal acts having a material effect on the financial statements.
B. Obtaining a written representation letter from the client's management.
C. Determining the extent of involvement of the client's internal auditors.
D. Considering whether the client's accounting estimates are reasonable in the circumstances.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. The auditor considers several factors in planning the nature, timing and extent of
auditing procedures. One of these factors is the extent of involvement of the client's internal auditors.
Choice "A" is incorrect. Representation letters are obtained by the auditor at the end of the audit. The
representation letter should not be dated earlier than the date of the auditor's report.
Choice "B" is incorrect. The auditor does not perform tests to detect illegal acts during the planning
process.
Choice "C" is incorrect. The auditor does obtain and evaluate evidence to support significant accounting
estimates, but this occurs subsequent to initial planning.
NEW QUESTION: 2
What can be best defined as the examination of threat sources against system vulnerabilities to determine the threats for a particular system in a particular operational environment?
A. Due diligence
B. Risk analysis
C. Risk management
D. Threat analysis
Answer: D
Explanation:
Threat analysis is the examination of threat sources against system vulnerabilities to determine the threats for a particular system in a particular operational environment.
The following answers are incorrect:
Risk analysis is the process of identifying the risks to system security and determining the probability of occurrence, the resulting impact, and the additional safeguards that mitigate this impact.
Risk analysis is synonymous with risk assessment and part of risk management, which is the ongoing process of assessing the risk to mission/business as part of a risk-based approach used to determine adequate security for a system by analyzing the threats and vulnerabilities and selecting appropriate, cost-effective controls to achieve and maintain an acceptable level or risk.
Due Diligence is identifying possible risks that could affect a company based on best practices and standards.
Reference(s) used for this question:
STONEBURNER, Gary & al, National Institute of Standards and Technology (NIST), NIST
Special Publication 800-27, Engineering Principles for Information Technology Security (A
Baseline for Achieving Security), June 2001 (page B-3).
NEW QUESTION: 3
Die Wiederherstellungsprioritäten eines Disaster Recovery Plans (DRP) basieren auf welchem der folgenden Dokumente?
A. Business Impact Analysis (BIA)
B. Business Continuity Plan (BCP)
C. Service Level Agreement (SLA)
D. Krisenmanagementplan
Answer: B
NEW QUESTION: 4
A. The quantity in Column A is greater;
B. The relationship cannot be determined from the information given.
C. The quantities are equal;
D. The quantity in Column B is greater;
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Quantity A
Quantity B = .078x. The comparison, then, is between and .078x. If x
happens to equal then both quantities would equal 1. Otherwise, the two quantities are unequal; in fact, they're reciprocals. (Their product is 1.) For example, if x= 1, then Quantity A is a fraction greater than
1 by an order of more than 10, while Quantity B is a fraction less than 1 by the same order. That is all you need to know to conclude that choice D is correct.
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