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NEW QUESTION: 1
You work as a Network Auditor for Net Perfect Inc. The company has a Windows-based network. While auditing the company's network, you are facing problems in searching the faults and other entities that belong to it. Which of the following risks may occur due to the existence of these problems?
A. Detection risk
B. Inherent risk
C. Secondary risk
D. Residual risk
Answer: A
Explanation:
Detection risks are the risks that an auditor will not be able to find what they are looking to detect. Hence, it becomes tedious to report negative results when material conditions (faults) actually exist. Detection risk includes two types of risk: Sampling risk: This risk occurs when an auditor falsely accepts or erroneously rejects an audit sample. Nonsampling risk: This risk occurs when an auditor fails to detect a condition because of not applying the appropriate procedure or using procedures inconsistent with the audit objectives (detection faults). Answer A is incorrect. Residual risk is the risk or danger of an action or an event, a method or a (technical) process that, although being abreast with science, still conceives these dangers, even if all theoretically possible safety measures would be applied (scientifically conceivable measures). The formula to calculate residual risk is (inherent risk) x (control risk) where inherent risk is (threats vulnerability). In the economic context, residual means "the quantity left over at the end of a process; a remainder". Answer D is incorrect. Inherent risk, in auditing, is the risk that the account or section being audited is materially misstated without considering internal controls due to error or fraud. The assessment of inherent risk depends on the professional judgment of the auditor, and it is done after assessing the business environment of the entity being audited. Answer B is incorrect. A secondary risk is a risk that arises as a straight consequence of implementing a risk response. The secondary risk is an outcome of dealing with the original risk. Secondary risks are not as rigorous or important as primary risks, but can turn out to be so if not estimated and planned properly.
NEW QUESTION: 2
In a Microsoft Exchange environment, the ICC E-mail Connector service must be configured to logon as what user?
A. ICC administrator
B. Repository administrator
C. Email server administrator
D. Local administrator
Answer: C
NEW QUESTION: 3
A 65-year-old man with heart failure is currently receiving digoxin, lisinopril, furosemide, and carvedilol. He is in normal sinus rhythm and is hemodynamically stable. His left ventricular ejection fraction is 30%. Which of the following statements best describes the role of digoxin therapy in this patient?
A. It can be safely discontinued.
B. It can be synergistic with carvedilol.
C. It can improve mortality.
D. It can decrease the risk of hospitalization.
Answer: D