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NEW QUESTION: 1
재해 복구 (DR) 및 비즈니스 연속성 교육에서 기능 훈련을 가장 잘 설명하는 것은 무엇입니까?
A. 백업 사이트 활성화
B. 개별 비상 대응 기능의 대응 팀에 의한 특정 테스트
C. 비상 사태 및 그에 따른 대응 기능에 대한 본격적인 시뮬레이션
D. 인원의 피난
Answer: D
NEW QUESTION: 2
-- Exhibit -
-- Exhibit -
Which of the following BEST describes the type of attack that is occurring?
A. Spear Phishing
B. Backdoor
C. Blue Jacking
D. Man in the middle
E. Ping of Death
F. Smurf Attack
G. Replay
H. Xmas Attack
Answer: F
NEW QUESTION: 3
Restrictions imposed by a retail entity that is a new client prevent an auditor from observing any physical
inventories. These inventories account for 40% of the entity's assets. Alternative auditing procedures
cannot be applied due to the nature of the entity's records. Under these circumstances, the auditor should
express a(an):
A. Unqualified opinion with an explanatory paragraph.
B. Qualified opinion.
C. Adverse opinion.
D. Disclaimer of opinion.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. Since the auditor is unable to observe inventory or apply alternative audit
procedures, a scope limitation exists. Due to the significance of the inventory balance (40% of total assets
is quite material), a disclaimer of opinion (rather than simply a qualification) is appropriate.
Choice "B" is incorrect. Since the inventory balance is so material, a qualified opinion is not sufficient in
this case.
Choice "C" is incorrect. An adverse opinion is not an appropriate response to a scope limitation.
Choice "D" is incorrect. Since the scope limitation relates to a material balance, an unqualified opinion is
not appropriate.