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NEW QUESTION: 1
Da sich die Datenspeicherung einer kritischen Geschäftsanwendung auf einem redundanten Array kostengünstiger Festplatten (RAID) befindet.
Backup wird nicht als wesentlich angesehen. Der IS-Prüfer sollte eine ordnungsgemäße Sicherung empfehlen, da RAID:
A. Festplatten können für eine schnelle Wiederherstellung nicht im laufenden Betrieb ausgetauscht werden
B. Kann keinen Schutz gegen Festplattenbeschädigung bieten
C. Kann sich nicht von einer Naturkatastrophe erholen
D. Verlässt sich auf ordnungsgemäße Wartung
Answer: C

NEW QUESTION: 2
An internal auditor's work would most likely affect the nature, timing, and extent of an independent CPA's
auditing procedures when the internal auditor's work relates to assertions about the:
A. Existence of fixed asset additions.
B. Valuation of related party transactions.
C. Valuation of intangible assets.
D. Existence of contingencies.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. In making judgments about the extent of the effect of the internal auditor's work on
the auditor's procedures, the auditor considers the materiality of financial statement amounts, the risk of
material misstatement of the assertions related to these financial statement amounts, and the degree of
subjectivity involved in the evaluation of the audit evidence gathered in support of the assertions. As the
degree of subjectivity increases, the need for the auditor to perform tests of the assertions increases.
Testing the existence of fixed asset additions involves very little subjectivity, and thus work performed by
the internal auditor may reduce the auditor's testing in this area.
Choice "A" is incorrect. Testing the existence of contingencies involves much subjectivity, and should,
therefore, be performed by the auditor.
Choice "B" is incorrect. Testing the valuation of intangible assets involves much subjectivity, and should,
therefore, be performed by the auditor.
Choice "D" is incorrect. Testing the valuation of related party transactions involves much subjectivity, and
should, therefore, be performed by the auditor.

NEW QUESTION: 3
データ漏洩防止（DLP）ソリューションは、複数の従業員が会社の方針に違反して個人的な電子メールアドレスへの企業の機密データを送信していることを確認しました。情報セキュリティ管理者が最初にする必要があります。
A. 接触再受験セキュリティ意識向上トレーニングに関連する従業員
B. 関連する従業員のためのインターネットへのアクセスを制限します。
C. 従業員がポリシーに達していることを上級管理職に通知します。
D. 違反の完全な範囲を決定するために調査を開始します
Answer: D