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NEW QUESTION: 1
企業がフィッシングおよびスピアフィッシングキャンペーンの被害者であるユーザーが一般的な銀行サイトのようなWebサイトリンクをクリックして、資格情報を誤って入力しているセキュリティエンジニアは、フィッシングを防止するか、その影響を軽減するために多層防御を使用することを決定します。セキュリティエンジニアが実装する必要があるのは次のどれですか？ （2つ選択）
A. データ損失防止
B. ホスト侵入防止
C. クライアント証明書
D. スパムフィルター
E. コンテンツフィルター
F. ログ監視
Answer: D,F
NEW QUESTION: 2
A. Option D
B. Option A
C. Option B
D. Option C
Answer: B
NEW QUESTION: 3
After fieldwork audit procedures are completed, a partner of the CPA firm who has not been involved in the
audit performs a second or wrap-up review of the audit documentation. This second review usually
focuses on:
A. The communication of internal control weaknesses to those charged with governance.
B. Fraud involving the client's management and its employees.
C. The materiality of the adjusting entries proposed by the audit staff.
D. The fair presentation of the financial statements in conformity with GAAP.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. The primary purpose of a second partner review is to ensure that the financial
statements are presented in accordance with GAAP.
Choice "B" is incorrect. A search for fraud is typically not part of a second partner review.
Choice "C" is incorrect. The materiality of adjusting entries proposed by the audit staff may be reviewed by
a second partner, but they are not the primary focus of such a review.
Choice "D" is incorrect. The communication of internal control weaknesses to those charged with
governance is not a primary focus of a second partner review.
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