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NEW QUESTION: 1
Which of the following matters is an auditor not required to communicate to those charged with
governance?
A. The basis for the auditor's conclusions about the reasonableness of management's sensitive
accounting estimates.
B. Significant adjustments arising from the audit that were recorded by management.
C. The level of responsibility assumed by the auditor under generally accepted auditing standards.
D. The degree of reliance the auditor placed on the management representation letter.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. The auditor is not required to communicate to those charged with governance the
degree of reliance placed on the management representation letter.
Choice "A" is incorrect. Unless all those charged with governance are also involved with managing the
entity, the auditor should inform those charged with governance about adjustments arising from the audit,
regardless of whether or not management recorded them.
Choice "B" is incorrect. The auditor should communicate qualitative aspects of the process used by
management in formulating sensitive accounting estimates, which would likely include discussion of the
basis for the auditor's conclusions regarding the reasonableness of those estimates.
Choice "C" is incorrect. The auditor should communicate the level of responsibility that he/she is assuming
under GAAS.
NEW QUESTION: 2
Which of the following is a task of the CPD process?
A. Log forwarding
B. Invoke and monitor critical processes and attempts to restart them if they fail
C. Responsible for processing most traffic on a security gateway
D. Transfers messages between Firewall processes
Answer: B
Explanation:
Explanation
https://sc1.checkpoint.com/documents/R76/CP_R76_CLI_WebAdmin/12496.htm
NEW QUESTION: 3
Which two statements are true when row archival management is enabled?
A. The ORA_ARCHIVE_STATE column is updated automatically by the Oracle Server based on activity tracking columns, to Indicate that a row is no longer considered active.
B. The ORA_ARCHIVE_STATE column is visible if referenced in the select list of a query.
C. The ORA_ARCHIVE_STATE column visibility is controlled by the ROW ARCHIVAL VISIBILITY session parameter.
D. The ROW ARCHIVAL VISIBILITY session parameter defaults to active rows only.
E. The ORA_ARCHIVE_STATE column is updated manually or by a program that could reference activity tracking columns, to indicate that a row is no longer considered active.
Answer: C,E
Explanation:
A: Below we see a case where we set the row archival visibility parameter to "all"
thereby allowing us to see all of the rows that have been logically deleted:
alter session set row archival visibility = all;
We can then turn-on row invisibility back on by changing row archival visibility = "active":
alter session set row archival visibility = all;
B: To use ora_archive_state as an alternative to deleting rows, you need the following settings and parameters:
1.Create the table with the row archival clause
create table mytab (col1 number, col2 char(200)) row archival;
2.Now that the table is marked as row archival, you have two methods for removing rows, a permanent solution with the standard delete DML, plus the new syntax where you set ora_archive_state to a non-zero value:
3.To make "invisible rows" visible again, you simply set the rows ora_archive_state to zero:
update mytab set ora_archive_state=2 where col2='FRED';
update mytab set ora_archive_state=0 where col2='FRED';
Note:
* Starting in Oracle 12c, Oracle provides a new feature that allow you to "logically delete" a row in a table without physically removing the row. This effectively makes deleted rows "invisible" to all SQL and DML, but they can be revealed at any time, providing a sort of "instant" rollback method.
To use ora_archive_state as an alternative to deleting rows.
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