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NEW QUESTION: 1
Drag and drop the characteristics of network architectures from the left onto the type of architecture on the right.
Answer:
Explanation:
NEW QUESTION: 2
Which of the following is not part of obtaining an understanding of internal control?
A. Considering knowledge obtained from previous audits.
B. Determining whether internal controls are operating effectively.
C. Determining the extent to which internal controls are computerized.
D. Considering the types of misstatements that may occur in an entity's financial statements.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. The auditor is not required to obtain knowledge about operating effectiveness as part
of the understanding of internal control. This knowledge is obtained later, for specific controls on which the
auditor plans to rely.
Choices "A", "C", and "D" are incorrect. During the planning phase of the audit, the auditor obtains an
understanding of the internal control system by considering:
- The types of misstatements that may occur.
- The risk that misstatements may occur.
- Factors that influence the design of tests of controls and substantive tests.
- The assessment of inherent risk.
- Judgments about materiality.
- The complexity and sophistication of the entity's operations and systems.
- The use of manual vs. computerized control procedures.
Such knowledge may be obtained by appropriate inquiry, inspection, or observation. Knowledge may also
be obtained based on previous experience with the client and/or an understanding of the industry in which
the entity operates.
NEW QUESTION: 3
A company pays a third-party vendor a monthly fee to connect to offsite servers and desktops. Users connect to the desktops via RDP, and administrators connect to the servers via VPN. Servers and desktops are hardware-based. Which of the following is the third-party providing?
A. NaaS
B. SaaS
C. Virtual servers
D. Virtual desktops
Answer: A