ISO-22301-Lead-Auditor Practice Questions

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NEW QUESTION: 1
An auditor would least likely initiate a discussion with those charged with governance concerning:
A. The maximum dollar amount of misstatements that could exist without causing the financial statements
to be materially misstated.
B. Disagreements with management as to accounting principles that were resolved during the current
year's audit.
C. Indications of fraud and illegal acts committed by a corporate officer that were discovered by the
auditor.
D. The methods used to account for significant unusual transactions.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. The auditor's consideration of materiality is a matter of professional judgment and is
influenced by the auditor's perception of the needs of a reasonable person who will rely on the financial
statements. Materiality assessments are not typically discussed with those charged with governance.
Choice "A" is incorrect. The auditor should communicate with those charged with governance about the
appropriateness of significant accounting policies, such as the methods used to account for significant
unusual transactions.
Choice "C" is incorrect. The auditor should inform those charged with governance of illegal acts that come
to the auditor's attention during the course of the audit. Fraud involving senior management should also be
reported directly to those charged with governance.
Choice "D" is incorrect. The auditor should discuss with those charged with governance any
disagreements with management, whether or not they were satisfactorily resolved, about matters that
individually or in the aggregate could be significant to the entity's financial statements or the auditor's
report.

NEW QUESTION: 2
In a client/server configuration, security encryption keys are imported to the computer where each of the Datacap components is installed and configured.
In which of the following Datacap components would the encryption key be created?
A. Datacap Desktop
B. Datacap Server
C. Datacap Application Manager
D. Datacap Rulerunner
Answer: B
Explanation:
Explanation/Reference:
Explanation:
In a client/server configuration, you must generate and export matching security encryption keys from the server on which the Datacap server software component is installed to all of the computers on which any Datacap component is installed. This requirement secures any passwords that are passed over or received from the network by the Datacap component.
References: https://www.ibm.com/support/knowledgecenter/en/SSZRWV_9.0.0/com.ibm.dc.install.doc/ dcain011-cs_only.htm

NEW QUESTION: 3
You have a file server named FS1 that runs Windows Server 2016.
You plan to disable SMB 1.0 on the server.
You need to verify which computers access FS1 by using SMB 1.0.
What should you run first?
A. Set-SmbServerConfiguration
B. Set-SmbShare
C. Set-FileShare
D. Set-SmbClientConfiguration
E. Debug-FileShare
Answer: A

NEW QUESTION: 4
Section A (1 Mark)
_____________ is defined as fairness in spending in US.
A. Efficiency
B. Equity
C. All of the above are concerned with fairness in spending.
D. Effectiveness
Answer: B