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NEW QUESTION: 1
What can the User Management Engine (UME) connect to for Portal user administration? (Choose three)
A. LDAP directory
B. Identity management
C. ABAP systems
D. Local database
E. CSV Files
Answer: A,C,D
NEW QUESTION: 2
Ein Informationssicherheitsmanager bereitet einen Notfallplan vor. Welche der folgenden Überlegungen ist bei der Reaktion auf einen Vorfall mit sensiblen Kundendaten am wichtigsten?
A. Die Fähigkeit, sich rechtzeitig von dem Vorfall zu erholen
B. Die Fähigkeit, Vorfallinformationen rechtzeitig abzurufen
C. Befolgen Sie die definierten Überprüfungsverfahren nach einem Vorfall
D. Die Aufgabe eines Forensik-Teams
Answer: D
NEW QUESTION: 3
Which of the following statements reflects an auditor's responsibility for detecting errors and fraud?
A. An auditor should plan the audit to detect errors and fraud that are caused by departures from GAAP.
B. An auditor should design the audit to provide reasonable assurance of detecting errors and fraud that
are material to the financial statements.
C. An auditor is not responsible for detecting errors and fraud unless the application of GAAS would result
in such detection.
D. An auditor is responsible for detecting employee errors and fraud, but not for discovering fraud
involving employee collusion or management override.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. The auditor should assess the risk that errors and fraud may cause the financial
statements to contain a material misstatement. Based on that assessment, the auditor should design the
audit to provide reasonable assurance of detecting material errors and fraud.
Choice "A" is incorrect. An auditor is responsible for designing the audit to provide reasonable assurance
of detecting material misstatement. This responsibility is the same regardless of the cause of the
misstatement. The presence of employee collusion or management override does not change the auditor's
responsibility, although it might explain why a properly planned and executed audit did not result in the
discovery of material fraud.
Choice "B" is incorrect. The audit should be designed to detect material errors and fraud, regardless of the
cause.
Choice "C" is incorrect. The auditor is not "responsible for detecting errors and fraud," but is responsible
for designing the audit to provide reasonable assurance of detecting material misstatement, whether due
to errors or fraud. Note that the auditor's responsibility relates to the design and execution of the audit, and
that even an audit performed in accordance with GAAS may miss a material misstatement.
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