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NEW QUESTION: 1
Which of the following roles is also known as the accreditor?
A. Data owner
B. Chief Risk Officer
C. Designated Approving Authority
D. Chief Information Officer
Answer: C
NEW QUESTION: 2
Beziehen Sie sich auf die folgenden Informationen, um die Frage zu beantworten.
Eine große multinationale Organisation hat beschlossen, einen Teil ihrer IT-Organisation an die Einrichtung eines Drittanbieters auszulagern. Dieser Anbieter ist für das Design, die Entwicklung, das Testen und den Support mehrerer kritischer, kundenbasierter Anwendungen verantwortlich, die von der Organisation verwendet werden.
Die Organisation sollte sicherstellen, dass die physischen Sicherheitskontrollen des Dritten vorhanden sind, damit sie vorhanden sind
A. Subunternehmer des Dritten können nicht darauf zugreifen.
B. sind strenger als die ursprünglichen Kontrollen.
C. können den Zugriff auf vertrauliche Informationen einschränken.
D. Ermöglicht den Mitarbeitern der Organisation jederzeit den Zugriff.
Answer: C
NEW QUESTION: 3
Answer:
Explanation:
Explanation
Example:
int caseSwitch = 1;
switch (caseSwitch)
{
case 1:
Console.WriteLine("Case 1");
break;
case 2:
Console.WriteLine("Case 2");
break;
default:
Console.WriteLine("Default case");
break;
}
Reference: switch (C# Reference)
https://msdn.microsoft.com/en-us/library/06tc147t.aspx
NEW QUESTION: 4
An auditor most likely would be responsible for communicating significant deficiencies in the design of
internal control:
A. To the Securities and Exchange Commission when the client is a publicly-held entity.
B. To shareholders with significant influence (more than 20% equity ownership) when the significant
deficiencies (reportable conditions) are deemed to be material weaknesses.
C. To specific legislative and regulatory bodies when reporting under Government Auditing Standards.
D. To a court-appointed creditors' committee when the client is operating under Chapter 11 of the Federal
Bankruptcy Code.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. When reporting under Government Auditing Standards, the auditor should consider
whether any noted deficiencies in such internal controls should be reported to specific legislative and
regulatory bodies.
Choice "A" is incorrect. The auditor would report significant deficiencies to the audit committee. The auditor
is prohibited from disclosing confidential client information to the SEC by the Code of Professional
Conduct.
Choice "C" is incorrect. When there is no audit committee, the auditor would report significant deficiencies
in the design of the client's internal control to an otherwise formally designated committee with oversight
over the financial reporting process, not necessarily to a court-appointed creditors' committee.
Choice "D" is incorrect. The auditor would report significant deficiencies to the audit committee. The
auditor is prohibited from disclosing confidential client information to significant shareholders by the Code
of Professional Conduct.