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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. Subsequent cash receipts are unusually difficult to verify.
B. The recipients are likely to sign the confirmations without devoting proper attention to them.
C. Analytical procedures indicate that few exceptions are expected.
D. The combined assessed level of inherent risk and control risk is low.
Answer: B
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.)
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B. Zoning rules still apply for FCoE devices since the devices are treated as regular FC F_Ports.
C. Zoning rules still apply for FCoE devices since the devices are treated as regular FC N_Ports.
D. An RSCN is generated to all registered and affected members when an eNode either logs in or logs out of an FCF.
Answer: C,D
NEW QUESTION: 3
Digital non-repudiation requires which of the following?
A. Appropriate corporate policies
B. Symmetric encryption
C. A trusted third-party
D. Multifunction access cards
Answer: C
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