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Exam Code: IT-Risk-Fundamentals
Exam Name: IT Risk Fundamentals Certificate Exam
Vendor: ISACA

60 Questions & Answers
Verified by IT Certification Professionals

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NEW QUESTION: 1
災害復旧計画の実装の一環として、企業は、Google Cloud VPN接続を使用して、プライベートデータセンターからGCPプロジェクトに本番MySQLデータベースを複製しようとしています。
遅延の問題と、レプリケーションを中断している少量のパケット損失が発生しています。彼らは何をすべきですか?
A. 追加のVPN接続を追加し、それらの負荷を分散します。
B. レプリケートされたトランザクションをGoogle Cloud Pub / Subに送信します。
C. UDPを使用するようにレプリケーションを構成します。
D. Google Cloud Dedicated Interconnectを構成します。
E. Google Cloud SQLを使用してデータベースを毎日復元します。
Answer: D

NEW QUESTION: 2

A. Network Policy and Access Services
B. Remote Desktop Services
C. DNS Server
D. DHCP Server
Answer: C

NEW QUESTION: 3
Reporting on internal control under Government Auditing Standards differs from reporting under generally
accepted auditing standards in that Government Auditing Standards requires a:
A. Report describing the scope of the auditor's testing of compliance and of internal control.
B. Statement of negative assurance that internal controls not tested have an immaterial effect on the
entity's financial statements.
C. Statement of positive assurance that internal controls designed to detect material errors and fraud were
tested.
D. Written report describing the entity's internal controls specifically designed to prevent fraud, abuse, and
illegal acts.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. Government Auditing Standards require a description of the scope of the auditor's
testing of compliance and of internal control. This is not required under generally accepted auditing
standards.
Choice "A" is incorrect. Although a written report on internal control is required, the auditor does not have
to identify procedures specifically designed to prevent fraud, abuse, and illegal acts.
Choice "C" is incorrect. Government Auditing Standards require tests of compliance with applicable laws
and regulations governing a particular grant, because the grant money received can only be spent for
certain purposes. However, neither GAGAS nor GAAS requires that negative assurance be given with
respect to internal controls.
Choice "D" is incorrect. Although Government Auditing Standards require tests of compliance with
applicable laws and regulations governing a particular grant (the grant money received can only be spent
for certain purposes), auditors are not required to give positive assurance that internal controls designed to
detect material errors and fraud were tested under either GAGAS or GAAS.


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