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NEW QUESTION: 1
Which of the following is required documentation in an audit in accordance with generally accepted
auditing standards?
A. A flowchart or narrative of the information system relevant to financial reporting describing the
recording and classification of transactions for financial reporting.
B. An internal control questionnaire identifying controls that assure specific objectives will be achieved.
C. An audit plan setting forth in detail the procedures necessary to accomplish the engagement's
objectives.
D. A planning memorandum establishing the timing of the audit procedures and coordinating the
assistance of entity personnel.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. In an audit conducted in accordance with GAAS, the auditor must document the
audit plan, setting forth in detail the procedures necessary to accomplish the engagement's objectives.
Choice "A" is incorrect. Documentation of the auditor's understanding of the client's internal control is
required, but may take different forms. A narrative, an internal control questionnaire, a flowchart, or simply
a memorandum (for a small client) may be sufficient.
Choice "C" is incorrect. A planning memo, while recommended, is not required under GAAS.
Choice "D" is incorrect. Documentation of the auditor's understanding of the client's internal control is
required, but may take different forms: narrative, internal control questionnaire, flowchart, or simply a
memorandum (for a small client) may be sufficient. In addition, controls do not assure the achievement of
objectives.
NEW QUESTION: 2
DreamHouse Realty has a legacy system that captures Branch Offices and Transactions. DreamHouse Realty has 15 Branch Offices. Transactions can relate to any Branch Office. DreamHouse Realty has created hundreds of thousands of Transactions per year.
A Data Architect needs to denormalize this data model into a single Transaction object with a Branch Office picklist.
What are two important considerations for the Data Architect in this scenario? (Choose two.)
A. Standard list view in-line editing.
B. Limitations on master-detail relationships.
C. Bulk API limitations on picklist fields.
D. Limitations on Org data storage.
Answer: C,D
NEW QUESTION: 3
Click on the exhibit button below. Assume the following:
- Each router's OSPF interfaces are in the areas shown.
- Bidirectional LDP-over-RSVP tunnels extend from routers R1 to R3 and back over the path R1-R4-R5- R3.
- You enable fast reroute facility bypass on the R5-R3 RSVP LSP.
- Router R5 acts as a PLR, protecting the R5-R3 link by building a bypass tunnel through router R2.
You build a layer 2 VPN on routers R1 and R3, using the LDP-over-RSVP tunnels. What MPLS configuration step must you complete on router R2 for it to protect the end-to-end service?
A. Configure T-LDP sessions between routers R2 and R5 and R3.
B. Enable LDP on the R2-R5 and R2-R3 interfaces.
C. Enable MPLS and RSVP on the router R2 network interfaces.
D. Configure LDP-over-RSVP support on router R2.
E. Enable LDP on the R2-R5 interface.
Answer: C
Explanation:
Section: Volume B
NEW QUESTION: 4
Which of the following essential elements of IT Portfolio Investment Management describes the ability to model the IT Portfolio with metrics most appropriate to the business such as ROI, Break- Even, Cost Avoidance, and Revenue Return?
A. Highly Configurable
B. Integrated Capability
C. Integrated Dashboards and Scorecards
D. Portfolio What-If Planning
Answer: A