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NEW QUESTION: 1



A. Option A
B. Option D
C. Option B
D. Option C
Answer: B

NEW QUESTION: 2
This attack technique is used when a Web application is vulnerable to an SQL Injection but
the results of the Injection are not visible to the attacker.
A. Double SQL Injection
B. Unique SQL Injection
C. Blind SQL Injection
D. Generic SQL Injection
Answer: C

NEW QUESTION: 3
Which of the following statements regarding CMOs is false?
A. Relative to other bonds, CMOs are illiquid.
B. CMOs are considered to have lower risk and, therefore, offer lower returns.
C. CMOs are zero-coupon bonds that are backed by real estate.
D. CMO investors are divided into classes, and the class determines when the investor will receive
payments of principal.
Answer: C
Explanation:
The false statement is that CMOs are zero-coupon bonds that are backed by real estate.
CMOs are not zero-coupon bonds; they make payments that include both interest and principal.

NEW QUESTION: 4
Ein IS-Prüfer, der ein Kreditorenbuchhaltungssystem überprüft, stellt fest, dass die Prüfprotokolle nicht überprüft werden. Wenn dieses Problem vom Management angesprochen wird, sind keine zusätzlichen Kontrollen erforderlich, da wirksame Systemzugriffskontrollen vorhanden sind. Die BESTE Antwort, die der Prüfer geben kann, ist:
A. Betonen Sie, wie wichtig es ist, über ein Systemsteuerungssystem zu verfügen.
B. Überprüfen Sie die Integrität der Systemzugriffskontrollen.
C. Akzeptieren Sie die Erklärung des Managements, dass wirksame Zugriffskontrollen vorhanden sind.
D. Überprüfen Sie die Hintergrundüberprüfungen des Kreditorenpersonals.
Answer: A
Explanation:
Erläuterung:
Die Erfahrung hat gezeigt, dass es gefährlich ist, sich nur auf präventive Kontrollen zu verlassen. Präventive Kontrollen sind möglicherweise nicht so wirksam wie erwartet, oder ihre Wirksamkeit kann sich im Laufe der Zeit verschlechtern. Die Bewertung der Kosten von Kontrollen im Verhältnis zum Risiko ist ein berechtigtes Anliegen des Managements. In einem Hochrisikosystem ist jedoch ein umfassender Kontrollrahmen erforderlich. Intelligentes Design sollte es ermöglichen, zusätzliche Detektiv- und Korrekturkontrollen einzurichten, die keine hohen laufenden Kosten verursachen, z. B. automatisierte Abfrage von Protokollen, um verdächtige einzelne Transaktionen oder Datenmuster hervorzuheben . Effektive Zugangskontrollen sind an sich positiv, können jedoch aus den oben genannten Gründen andere Kontrollschwächen nicht ausreichend ausgleichen. In dieser Situation muss der IS-Prüfer proaktiv sein. Der IS-Prüfer hat die grundsätzliche Verpflichtung, auf Kontrollschwächen hinzuweisen, die zu inakzeptablen Risiken für die Organisation führen, und mit dem Management zusammenzuarbeiten, um diese zu korrigieren. Die Überprüfung der Hintergrundkontrollen der Kreditorenmitarbeiter liefert keinen Hinweis darauf, dass kein Betrug vorliegt.