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NEW QUESTION: 1
This question presents independent factual situations an auditor might encounter in conducting an audit.
List A represents the types of opinions the auditor ordinarily would issue. Select as the best answer for this
item, the action the auditor normally would take. The types of opinions in List A may be selected once,
more than once, or not at all.
Assume:
- The auditor is independent.
- The auditor previously expressed an unqualified opinion on the prior year's financial statements.
- Only single-year (not comparative) statements are presented for the current year.
- The conditions for an unqualified opinion exist unless contradicted in the factual situations.
-. The conditions stated in the factual situations are material.
- No report modifications are to be made except in response to the factual situation.
Item to Be Answered
A principal auditor decides to take responsibility for the work of another CPA who audited a wholly-owned
subsidiary of the entity and issued an unqualified opinion. The total assets and revenues of the subsidiary
represent 17% and 18%, respectively, of the total assets and revenues of the entity being audited.
List A
Types of Options
A. Either an adverse opinion or a disclaimer of opinion.
B. An "except for" qualified opinion.
C. A disclaimer of opinion.
D. An unqualified opinion.
E. Either a disclaimer of opinion or an "except for" qualified opinion.
F. An adverse opinion.
G. Either an "except for" qualified opinion or an adverse opinion.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is the correct opinion. An unqualified opinion should be issued.
NEW QUESTION: 2
An application generates audit logs of operational activities. Compliance requirements mandate that the application retain the logs for 5 years.
How can these requirements be met?
A. Save the logs in an Amazon S3 bucket and enable Multi-Factor Authentication Delete (MFA Delete) on the bucket.
B. Save the logs in an Amazon EFS volume and use Network File System version 4 (NFSv4) locking with the volume.
C. Save the logs in an Amazon Glacier vault and use the Vault Lock feature.
D. Save the logs in an Amazon EBS volume and take monthly snapshots.
Answer: C
Explanation:
Explanation
From https://docs.aws.amazon.com/amazonglacier/latest/dev/vault-lock.html S3 Glacier Vault Lock allows you to easily deploy and enforce compliance controls for individual S3 Glacier vaults with a vault lock policy. You can specify controls such as "write once read many" (WORM) in a vault lock policy and lock the policy from future edits. Once locked, the policy can no longer be changed. S3 Glacier enforces the controls set in the vault lock policy to help achieve your compliance objectives, for example, for data retention. You can deploy a variety of compliance controls in a vault lock policy using the AWS Identity and Access Management (IAM) policy language.
NEW QUESTION: 3
How many seconds is the period of the OSPFv3 HELLO packet on the P2P link by default?
A. 0
B. 1
C. 2
D. 3
Answer: D
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CISM Exam Info
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CISM Exam Topics
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