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NEW QUESTION: 1
액세스 제어 시스템을 감사하는 동안 IS 감사인은 RFID 카드 판독기가 네트워크를 통해 중앙 서버에 연결되어 있지 않음을 발견했습니다. 다음 중 이 발견과 관련된 가장 큰 위험은 무엇입니까?
A. 중앙 집중식 로그 파일 없이는 사고를 조사 할 수 없습니다.
B. 시스템은 새 장치를 수용하기 위해 쉽게 확장 할 수 없습니다.
C. 분실 또는 도난 된 카드는 즉시 비활성화 할 수 없습니다.
D. 카드 리더 펌웨어 업데이트는 자동으로 배포 할 수 없습니다.
Answer: C

NEW QUESTION: 2
An auditor most likely would analyze inventory turnover rates to obtain evidence concerning
management's assertions about:
A. Understandability and classification.
B. Rights and obligations.
C. Existence.
D. Valuation and allocation.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. An auditor most likely would analyze inventory turnover rates to obtain evidence
concerning management's assertions about valuation and allocation (i.e., if the inventory is becoming
older, an obsolescence reserve might be required).
Choice "A" is incorrect. The existence assertion addresses whether assets, liabilities, and equity interests
exist. Analysis of inventory turnover would not provide evidence concerning this assertion.
Choice "B" is incorrect. Rights and obligations pertain to ownership of assets and liabilities. Analysis of
inventory turnover would not provide evidence concerning this assertion.
Choice "C" is incorrect. Understandability and classification deal with whether the components of the
financial statements are properly presented, described, and disclosed. Analysis of inventory turnover
would not provide evidence concerning this assertion.

NEW QUESTION: 3
Before adding an active log data set to a subsystem, which utility should be executed in order to
determine the current log configuration?
A. DSN1CHKR
B. DSN1LOGP
C. DSNJU004
D. DSNJU003
Answer: C

NEW QUESTION: 4

A. Option D
B. Option A
C. Option B
D. Option C
Answer: B