2016-FRR Practice Questions

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NEW QUESTION: 1
Which of the following procedures is usually the first step in reviewing the financial statements of a
nonissuer?
A. Perform a preliminary assessment of the operating efficiency of the entity's internal control activities.
B. Assess the risk of material misstatement arising from fraudulent financial reporting and the
misappropriation of assets.
C. Make preliminary judgments about risk and materiality to determine the scope and nature of the
procedures to be performed.
D. Obtain a general understanding of the entity's organization, its operating characteristics, and its
products or services.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. In reviewing the financial statements of a nonpublic entity, one of the first steps
would be to obtain sufficient knowledge of the entity's business, including its organization, operating
characteristics, and products or services.
Choice "A" is incorrect. In an audit, preliminary judgments about risk and materiality are used to determine
the scope and nature of procedures to be performed. A review is substantially less in scope than an audit
and consists principally of inquiries and analytical procedures.
Choice "C" is incorrect. In an audit, the risk of material misstatement arising from fraud must be assessed
in order to determine the scope and nature of procedures to be performed. A review is substantially less in
scope than an audit and consists principally of inquiries and analytical procedures. While inquiries would
be made about fraud, a formal fraud risk assessment is not required.
Choice "D" is incorrect. In a review of a nonissuer's financial statements, no assessment or testing of
internal control is required.

NEW QUESTION: 2


























The Cisco Email Security Appliance will reject messages from which domains?
A. orange.public
B. violet.public and blue.public
C. red.public and orange.public
D. violet.public
E. red.public
F. red.public, orange.public and yellow.public
G. None of the listed domains
Answer: G
Explanation:
The BLOCKED policy rejects messages as shown below:

The BLOCKED policy is assigned to the BLACKLIST sender group, and here we see that no senders have been applied to this group:

NEW QUESTION: 3
You manage a web service that is used by client applications deployed in 300 offices worldwide. The web service architecture is an Elastic Load balancer (ELB) distributing traffic across four application servers deployed in an autoscaling group across two availability zones.
The ELB is configured to use round robin, and sticky sessions are disabled. You have configured the NACLs and Security Groups to allow port 22 from your bastion host, and port 80 from 0.0.0.0/0. The client configuration is managed by each regional IT team.
Upon inspection you find that a large amount of requests from incorrectly configured sites are causing a single application server to degrade. The remainder of the requests are equally distributed across all servers with no negative effects.
What should you do to remedy the situation and prevent future occurrences?
A. Terminate the affected instance and allow Auto Scaling to create a new instance.
B. Update the Security Groups to only allow port 80 to the application servers from the ELB.
C. Update the NACL to only allow port 80 to the application servers from the ELB servers.
D. Mark the affected instance as degraded in the ELB and raise it with the client application team.
Answer: B