CFE-Fraud-Prevention-and-Deterrence Practice Questions

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NEW QUESTION: 1
Given the code fragment:

Which code fragment, when inserted at // insert code here, enables the code to compile and and print a b c?
A. Static void update (String[] strs)
B. ArrayList static update(String [] strs)
C. Static ArrayListupdate(String [] strs)
D. Static List update (String [] strs)
E. List update (String[] strs)
Answer: D

NEW QUESTION: 2
Refer to the exhibit.

Which route does R1 select for traffic that is destined to 192 168.16.2?
A. 192.168.16.0/21
B. 192.168.16.0/27
C. 192.168.16.0/24
D. 192.168 26.0/26
Answer: B
Explanation:
Explanation
The destination IP addresses match all four entries in the routing table but the 192.168.16.0/27 has the longest prefix so it will be chosen. This is called the "longest prefix match" rule.

NEW QUESTION: 3
A company plans to deploy a Mobility Master (MM) solution with two MM nodes. The MM solution will
manage 20 Mobility Controller (MC) appliances that will control a total of 800 APs.
How should the network administrator install the AP licenses?
A. 400 AP licenses on the MM
B. 800 AP licenses on the MM and 40 AP licenses on each MC
C. 800 AP licenses on each MC
D. 40 AP licenses on the MM
Answer: D

NEW QUESTION: 4
When a client engages in transactions involving derivatives, the auditor should:
A. Develop an understanding of the economic substance of each derivative.
B. Notify those charged with governance about the risks involved in derivative transactions.
C. Add an explanatory paragraph to the auditor's report describing the risks associated with each
derivative.
D. Confirm with the client's broker whether the derivatives are for trading purposes.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. In auditing investments in securities and derivatives, the auditor must assess the
reasonableness and appropriateness of assumptions, market variables, and valuation models. In order to
do this, the auditor must consider whether the substance of transactions or events differs materially from
their form. Remember that generally accepted accounting principles require transactions and events to be
reported in accordance with their economic substance, even if this differs from their form.
Choice "B" is incorrect. While the auditor might confirm settled and unsettled transactions with the broker,
whether a security is held for trading purposes is based on management intent and would not be
confirmed with the broker.
Choice "C" is incorrect. There is no requirement that the auditor notify those charged with governance
about the risks involved in derivative transactions.
Choice "D" is incorrect. There is no requirement that the auditor add an explanatory paragraph to the
auditor's report describing the risks associated with each derivative.