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NEW QUESTION: 1
Which of the following statements concerning filing the federal estate tax return is correct?
A. For persons dying under current law, an estate tax return must be filed for all U.S. citizen decedents.
B. The estate tax return must be filed within 9 months of death unless an extension is granted by the IRS.
C. An automatic two-year extension for filing the estate tax return is granted when the decedent dies overseas.
D. A one-year extension for filing the estate tax return is granted when the estate contains a closely held business interest.
Answer: B

NEW QUESTION: 2
The end result of implementing the principle of least privilege means which of the following?
A. Authorization creep.
B. Users can access all systems.
C. Users would get access to only the info for which they have a need to know
D. Users get new privileges added when they change positions.
Answer: C
Explanation:
The principle of least privilege refers to allowing users to have only the access they need and not anything more. Thus, certain users may have no need to access any of the files on specific systems.
The following answers are incorrect: Users can access all systems. Although the principle of least privilege limits what access and systems users have authorization to, not all users would have a need to know to access all of the systems. The best answer is still Users would get access to only the info for which they have a need to know as some of the users may not have a need to access a system.
Users get new privileges when they change positions. Although true that a user may indeed require new privileges, this is not a given fact and in actuality a user may require less privileges for a new position. The principle of least privilege would require that the rights required for the position be closely evaluated and where possible rights revoked.
Authorization creep. Authorization creep occurs when users are given additional rights with new positions and responsibilities. The principle of least privilege should actually prevent authorization creep.
The following reference(s) were/was used to create this question:
ISC2 OIG 2007 p.101,123 Shon Harris AIO v3 p148, 902-903

NEW QUESTION: 3
During an engagement the internal auditors reported that the organization was paying suppliers without receiving the merchandise. Management responded that it would immediately establish the use of receiving reports. As part of the follow-up activity, which of the following procedures would be the most appropriate in determining that management action was implemented?
A. Select a sample of receiving reports and determine if payments were made.
B. Ask management if the new policy related to the receiving reports is in place.
C. Interview warehouse employees to ascertain adherence to new policy.
D. Select a sample of payments and determine if a receiving report exists.
Answer: D

NEW QUESTION: 4
What is a benefit of service orchestration?
A. Improved conformity to service contract
B. Automated service portfolio management
C. Enhanced service portability across clouds
D. Reduced service provisioning time
Answer: D