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NEW QUESTION: 1
展示を参照してください。 PC-1はポート8080でWebサーバーにアクセスする必要があります。このトラフィックを許可するには、SW2ポートG0 / 0でインバウンド方向に適用されるアクセス制御リストにどのステートメントを追加する必要がありますか。
A. ホスト172.16.0.2ホスト192.168.0.5 eq8080を許可します
B. 許可ホスト192.168.0.5 eq8080ホスト172.16.0.2
C. 許可ホスト192.168.0.5 it8080ホスト172.16.0.2
D. 許可ホスト192.168.0.5ホスト172.16.0.2 eq 8080
Answer: B
Explanation:
The inbound direction of G0/0 of SW2 only filter traffic from Web Server to PC-1 so the source IP address and port is of the Web Server.
NEW QUESTION: 2
An auditor plans to apply substantive tests to the details of asset and liability accounts as of an interim
date rather than as of the balance sheet date. The auditor should be aware that this practice:
A. Presumes that the auditor will reperform the tests as of the balance sheet date.
B. Eliminates the use of certain statistical sampling methods that would otherwise be available.
C. Should be especially considered when there are rapidly changing economic conditions.
D. Potentially increases the risk that errors that exist at the balance sheet date will not be detected.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. Applying substantive tests to the details of asset and liability accounts as of an
interim date increases risk, as it is possible that errors will occur between the date of interim testing and
the balance sheet date. For this reason, the auditor generally selects for interim examination only accounts
that are reasonably predictable with respect to amount, relative significance, and composition, and must
also identify procedures sufficient to extend interim conclusions to year-end.
Choice "A" is incorrect. The use of statistical sampling methods is not affected by the timing of audit
procedures.
Choice "B" is incorrect. Applying substantive tests to the details of asset and liability accounts as of an
interim date increases risk, but it does not require all such tests to be reperformed. Instead, the auditor
should perform procedures designed to extend the interim conclusions to year-end. Such procedures
should be less in scope than the initial procedures performed at interim; otherwise, it would make more
sense to have simply applied the more extensive tests at year-end in the first place.
Choice "C" is incorrect. Generally, accounts selected for interim examination should be reasonably
predictable with respect to amount, relative significance, and composition. Rapidly changing economic
conditions might affect the valuation, significance, or composition of certain assets or liabilities, and
therefore would make testing at interim less likely.
NEW QUESTION: 3
부서의 운영을 검토하는 동안 내부 감사인은 판매량과 고객 기반이 변경되지 않은 반면 재고와 총 마진이 크게 증가했다고 지적합니다. 총 마진 증가가 제조 운영의 효율성 증가로 인한 것이라는 경영진의 주장을 입증하는 데 다음 감사 절차 중 가장 관련성이 높은 것은 무엇입니까?
A. 제품 샘플의 경우 올해 단위당 비용을 작년의 비용과 비교하고 비용 축적을 테스트하고 표준 비용 차이를 분석합니다.
B. 기록 된 원자재 가격의 정확성을 결정하기 위해 완제품 재고 샘플을 선택하고 원자재 비용을 구매 가격으로 추적합니다.
C. 재고 실사 수를 구하십시오.
D. 장비의 실제 재고를 확인하여 중대한 변화가 있는지 확인하십시오.
Answer: A
NEW QUESTION: 4
A. Option A
B. Option E
C. Option F
D. Option B
E. Option C
F. Option G
G. Option D
Answer: A,D,F
Explanation:
Explanation
The Exception Request must include:
Adescription of the non-compliance.
The anticipated length of non-compliance (2-year maximum).
The proposed assessment of risk associated with non-compliance.
The proposed plan for managing the risk associated with non-compliance.
The proposed metrics for evaluating the success of risk management (if risk is significant).
The proposed review date to evaluate progress toward compliance.
An endorsement of the request by the appropriate Information Trustee (VP or Dean).
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