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NEW QUESTION: 1
When an auditor increases the assessed level of control risk because certain control activities were
determined to be ineffective, the auditor most likely would increase the:
A. Level of detection risk.
B. Extent of tests of details.
C. Level of inherent risk.
D. Extent of tests of controls.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. An increase in the assessed level of control risk means that the assessed risk of
material misstatement has also increased, and this requires a corresponding decrease in detection risk to
maintain the same (presumably low) level of overall audit risk. Increasing the extent of tests of details will
result in a reduction in detection risk.
Choice "A" is incorrect. Increasing detection risk would result in a corresponding increase in overall audit
risk, which is the opposite of the desired response.
Choice "C" is incorrect. The auditor cannot change the level of inherent risk, which is based on the nature
of the related assertion.
Choice "D" is incorrect. If the auditor has already determined that certain control activities are ineffective,
increasing the extent of those tests is not likely to be helpful. The auditor needs to find a way to
compensate for the increased level of risk in order to keep overall audit risk to a low level.
NEW QUESTION: 2
トークンベースの認証を使用することにより、次の脅威のうちどれが防止されますか?
A. ネットワークでのセッション盗聴攻撃
B. ネットワークを介したサービス拒否攻撃
C. ネットワークでのパスワードスニッフィング攻撃
D. クライアントに対する中間者攻撃
Answer: C
NEW QUESTION: 3
Taking into account only the information in the screenshot above, answer the following question:
A span port or a switch is connected to e1/4, but there are no traffic logs.
Which of the following conditions most likely explains this behavior?
A. The interface is not assigned an IP address.
B. The interface is not assigned a virtual router.
C. The interface is not up.
D. There is no zone assigned to the interface.
Answer: D
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