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NEW QUESTION: 1
An auditor is required to establish an understanding with a client regarding the services to be performed
for each engagement. This understanding generally includes:
A. The auditor's responsibility for ensuring that those charged with governance are aware of any
significant deficiencies in internal control that come to the auditor's attention.
B. Management's responsibility for identifying mitigating factors when the auditor has doubt about the
entity's ability to continue as a going concern.
C. The auditor's responsibility for determining the preliminary judgments about materiality and audit risk
factors.
D. Management's responsibility for providing the auditor with an assessment of the risk of material
misstatement due to fraud.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. An understanding between the auditor and the client generally includes the auditor's
responsibilities. One of the auditor's responsibilities is to ensure that those charged with governance (e.g.,
the audit committee) are aware of any significant deficiencies in internal control that come to the auditor's
attention.
Choice "A" is incorrect. An understanding between the auditor and the client generally would not include
the auditor's responsibility for determining preliminary judgments about materiality and audit risk factors, as
an understanding generally is not obtained with respect to audit procedures or specific audit assessments.
Choice "B" is incorrect. Management is not responsible for identifying mitigating factors when the auditor
has doubt about the entity's ability to continue as a going concern. The auditor, however, would look for
and evaluate mitigating factors to determine if such factors alleviate doubt about the entity's ability to
continue as a going concern.
Choice "D" is incorrect. Management is not responsible for providing the auditor with an assessment of the
risk of material misstatement due to fraud. The auditor, however, is responsible for making such an
assessment.
NEW QUESTION: 2
명시 적으로 허용되지 않은 모든 내용은 다음과 같은 종류의 상충 관계가 있습니까?
A. 보안상의 비용으로 기능을 향상시킵니다.
B. 시스템 성능 저하로 보안을 강화합니다.
C. 기능상의 비용으로 성능을 향상시킵니다.
D. 선택 사항이 없습니다.
E. 기능상의 비용으로 보안을 향상시킵니다.
Answer: E
Explanation:
설명:
"명시 적으로 허용되지 않은 모든 것은 금지되어 있습니다 (기본 거부) 기능상의 비용으로 보안을 향상시킵니다. 다른 한편으로는 보안 위협이 많은 경우 좋은 접근 방법입니다." "명시 적으로 금지되지 않은 모든 항목이 허용됩니다."(기본값 허가)는 보안을 희생함으로써 더 큰 기능을 허용합니다. 이것은 보안 위협이 존재하지 않거나 무시할 수있는 환경에서 좋은 접근 방법입니다. "
NEW QUESTION: 3
Which statement is true about REST connector APIs?
A. They are required to connect to external services from custom APIs and cannot be bypassed.
B. They must be consumed by a single custom API. If several custom APIs need to call an external service, each needs its own REST connector API.
C. They mandate the use of a security policy.
D. They allow calls to an external service, along with security policy setup and credentials, to be encapsulated and used consistently across the mobile API.
E. They work exclusively with JSON payloads.
Answer: C
Explanation:
Explanation/Reference:
Reference: https://docs.oracle.com/en/cloud/paas/mobile-cloud/mcsua/rest-connector-apis.html#GUID-
2D818F72-69B0-4219-8F1E-4BCE6072D63B
NEW QUESTION: 4
次のどのエンティティはクラウドサービスプロバイダによって複製されたデータとデータの残留磁気の脆弱性のために最終的に責任がありますか。
A. データ管理者
B. データスチュワード
C. データ所有者
D. データ処理装置
Answer: C