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NEW QUESTION: 1

A. Option A
B. Option D
C. Option C
D. Option B
Answer: D

NEW QUESTION: 2
An auditor obtains knowledge about a new client's business and its industry to:
A. Evaluate whether the aggregation of known misstatements causes the financial statements taken as a
whole to be materially misstated.
B. Make constructive suggestions concerning improvements to the client's internal control.
C. Understand the events and transactions that may have an effect on the client's financial statements.
D. Develop an attitude of professional skepticism concerning management's financial statement
assertions.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. The auditor should obtain knowledge of the client's business and its industry in order
to determine the effect of transactions, events, and practices on the client's financial statements.
Choice "A" is incorrect. Constructive suggestions concerning improvements in the new client's internal
control are generally made after the study and evaluation of the client's internal control, performed
subsequent to planning. Knowledge about the new client's business and its industry is generally obtained
during planning.
Choice "B" is incorrect. The auditor should have an attitude of professional skepticism in conducting the
engagement, but this attitude is not necessarily related to the auditor's knowledge of the new client's
business and its industry.
Choice "C" is incorrect. The auditor should evaluate whether the aggregation of known misstatements
materially affects the financial statements, but this is done near the audit's conclusion. Knowledge about
the new client's business and its industry is generally obtained during planning.

NEW QUESTION: 3
A preventive control differs from a compensating control in that a preventive control is:
A. deployed to supplement an existing control that is EOL.
B. put in place to mitigate a weakness in a user control.
C. designed to specifically mitigate a risk.
D. relied on to address gaps in the existing control structure.
Answer: C

NEW QUESTION: 4
Subscroption1という名前のAzureサブスクリプションがあります。
Subscription1で、Alert1という名前のアラートルールを作成します。
Alert1アクショングループは、次の展示に示すように構成されます。

Alert1アラート基準は、毎分トリガーされます。
ドロップダウンメニューを使用して、図に示されている情報に基づいて各ステートメントを完成させる回答の選択肢を選択します。
注：各正しい選択には1ポイントの価値があります。

Answer:
Explanation:

Explanation

Box 1: 60
One alert per minute will trigger one email per minute.
Box 2: 12
No more than 1 SMS every 5 minutes can be send, which equals 12 per hour.
Note: Rate limiting is a suspension of notifications that occurs when too many are sent to a particular phone number, email address or device. Rate limiting ensures that alerts are manageable and actionable.
The rate limit thresholds are:
SMS: No more than 1 SMS every 5 minutes.
Voice: No more than 1 Voice call every 5 minutes.
Email: No more than 100 emails in an hour.
Other actions are not rate limited.
References:
https://github.com/MicrosoftDocs/azure-docs/blob/master/articles/monitoring-and-diagnostics/monitoring-overv