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NEW QUESTION: 1
A. Option C
B. Option A
C. Option D
D. Option B
Answer: B,D
NEW QUESTION: 2
After obtaining an understanding of internal control and performing risk assessment procedures, an auditor
decided not to perform tests of controls. The auditor most likely concluded that the:
A. Internal control was properly designed and justifiably may be relied on.
B. Assessed level of inherent risk exceeded the assessed level of control risk.
C. Evidence obtainable through tests of controls would not support an increased level of control risk.
D. Additional evidence to support a reduction in control risk was not cost-beneficial to obtain.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. When an auditor decides not to perform tests of controls, the auditor most likely
concluded that the additional evidence to support a reduction in control risk was not cost-beneficial to
obtain. In other words, the additional costs that would be incurred to support a lower assessed level of
control risk would not be offset by the anticipated cost savings resulting from a lower level of substantive
tests.
Choice "B" is incorrect. The assessed level of inherent risk (which is the susceptibility of an assertion to a
material misstatement based upon the nature of the account balance or transaction class) exists
independently from and bears no direct relationship to control risk.
Choice "C" is incorrect. Even if internal control is properly designed, it cannot justifiably be relied upon
unless tests of controls are performed.
Choice "D" is incorrect. When performing additional tests of controls, an auditor is attempting to support a
lower level of control risk, not higher.
NEW QUESTION: 3
An information security analyst needs to work with an employee who can answer questions about how data for a specific system is used in the business. The analyst should seek out an employee who has the role of:
A. systems administrator
B. owner
C. steward
D. privacy officer
Answer: B
NEW QUESTION: 4
How would an IBM Spectrum Virtualize customer minimize onsite storage for snapshots?
A. Designate an existing tape drive as a snapshot target
B. Designate the cloud as the target for all snapshots
C. Implement IBM Spectrum Archive as the target for the snapshots
D. Create a new pool of storage on the Spectrum Virtualize appliance and use it for snapshot space
Answer: D
Explanation:
Explanation/Reference:
References:
https://www.ibm.com/support/knowledgecenter/STVLF4_7.8.0/spectrum.virtualize.780.doc/ svc_iccreatecloudsnapshots.html
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