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NEW QUESTION: 1
An auditor's primary consideration in evaluating controls is whether specific controls:
A. Improve the efficiency of the client's operations.
B. Affect financial statement assertions.
C. Reduce detection risk to a sufficiently low level.
D. Can be classified into one of the five internal control components.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. An auditor's primary consideration in evaluating controls is whether specific controls
affect financial statement assertions, since ultimately the auditor must render an opinion on whether those
assertions are fairly stated.
Choice "B" is incorrect. The five components of internal control provide a useful framework for the auditor
to evaluate the impact of such controls on an audit, but such classification is not the auditor's primary
consideration.
Choice "C" is incorrect. Although a proper system of internal control may improve the client's operational
efficiency, it is not a primary consideration for the auditor.
Choice "D" is incorrect. The auditor controls detection risk by varying the nature, timing, and extent of
substantive tests. Whether or not a proper system of controls is in place affects control risk, not detection
risk.
NEW QUESTION: 2
Your network contains an Active Directory domain named contoso.com. The domain contains a server named Server1 that runs Windows Server 2012 R2. Server1 has the Remote Desktop Session Host role service installed. The computer account of Server1 resides in an organizational unit (OU) named OU1.
You create and link a Group Policy object (GPO) named GPO1 to OU1. GPO1 is configured as shown in the exhibit. . (Click the Exhibit button.)
*Exhibit is Missing*
You need to prevent GPO1 from applying to your user account when you log on to Server1.
GPO1 must apply to every other user who logs on to Server1.
What should you configure?
A. VMI Filtering
B. Item-level targeting
C. Security Filtering
D. Block Inheritance
Answer: C
Explanation:
Security filtering is a way of refining which users and computers will receive and apply the settings in a Group Policy object (GPO). Using security filtering, you can specify that only certain security principals within a container where the GPO is linked apply the GPO.
Security group filtering determines whether the GPO as a whole applies to groups, users, or computers; it cannot be used selectively on different settings within a GPO.
Incorrect:
Not B: Windows Management Instrumentation (WMI) filters allow you to dynamically determine the scope of Group Policy objects (GPOs) based on attributes of the target computer.
Reference: Security filtering using GPMC
https://technet.microsoft.com/sv-se/library/Cc781988(v=WS.10).aspx
NEW QUESTION: 3
Coca-Cola, which sold 10 billion cases of soft drinks in 1992, now finds itself asking, where will sales of the next 10 billion cases come from? The answer lies overseas, where income levels and appetites for Western products are at an all time high.
Often, the company that gets into a foreign market earliest dominates that country's market. Coke patriarch Robert Woodruff realized this and unleashed a brilliant ploy to make Coke the early bird in many of the major foreign markets. At the height of World War II, Woodruff proclaimed, "Wherever American boys were fighting, they'd be able to get a Coke." By the time Pepsi tried to make its first international pitch in the
1950s, Coke had established its brand name along with a powerful distribution network.
During the last 40 years, many new markets have emerged. In order to tap into these opportunities, both coke and Pepsi have attempted to find ways to cut through the red tape that thwarts their efforts to conduct business in these new regions.
One key maneuver in the soda wars occurred in 1972, when Pepsi signed an agreement with the Soviet Union that made it the first Western product to be sold to consumers in Russia. This landmark agreement gave Pepsi the upper hand. At present, Pepsi has 23 plants in the former Soviet Union and is the leader in the soft-drink industry in Russia. It outsells Coca-Cola by a ratio of 6 to 1 and is seen there as a local brand, similar to Coke's homegrown reputation in Japan. However, Pepsi has also encountered some obstacles. An expected increase in brand loyalty for Pepsi subsequent to its advertising blitz in Russia has not materialized; even though Pepsi produced commercials tailored to the Russian market and sponsored televised concerts.
Some analysts believe that Pepsi's domination of the Russian market has more to do with pricing. While Pepsi sells for 250 Rubles (about 25 cents) a bottle, Coca-Cola sells for 450 Rubles. Likewise, Pepsi sells their 2 liter economy bottle for 1,300 Rubles, while Coca-Cola's 1.5 liters is marketed at 1,800 rubles. On the other hand, Coca-Cola only made its first inroads into Russia 2 years ago. What's more, although Coca-Cola's bottle and label give it a high-class image, Russians do not perceive Coca-Cola as a premium brand in the Russian market. Consequently, it has so far been unable to capture a market share.
The primary purpose of the passage is to
A. Explain why two soft drink companies have succeeded in a new foreign market
B. Review the marketing history of two soft drink giants
C. Refute the traditional explanation for Pepsi's success in the Russian soft drink market
D. Compare how well two soft drink companies have succeeded in a new foreign market
E. Contrast two different approaches to marketing soft drinks in the global market
Answer: D
Explanation:
Explanation/Reference:
Explanation:
The best answer is D.
The passage mainly compares Pepsi's success in a new foreign market, Russia, with Coca Cola's relative failure.
A. is too general.
B. is incorrect because both companies have the same general approach.