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NEW QUESTION: 1
Welcher der folgenden Indikatoren ist der BESTE Indikator für die Wirksamkeit signaturbasierter Intrusion Detection-Systeme (IDS)?
A. Eine Zunahme der Anzahl identifizierter falsch positiver Ergebnisse
B. Eine Erhöhung der Anzahl erkannter Vorfälle, die zuvor nicht identifiziert wurden
C. Eine Zunahme der Anzahl unbekannter Quellen von Eindringlingen
D. Eine Zunahme der Anzahl intern gemeldeter kritischer Vorfälle
Answer: D

NEW QUESTION: 2
In auditing a client's retained earnings account, an auditor should determine whether there are any
restrictions on retained earnings that result from loans, agreements, or state law. This procedure is
designed to corroborate management's financial statement assertions with respect to:
A. Account balances.
B. Audit risk and materiality.
C. Presentation and disclosure.
D. Transactions and events.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. Restrictions on retained earnings should be shown as appropriations in the financial
statements. An auditor attempts to determine whether any such restrictions exist to verify that proper
disclosures (i.e., retained earnings appropriations) have been made.
Choices "A" and "B" are incorrect. Retained earnings appropriations restrict the company from paying
dividends in excess of the unappropriated portion of retained earnings. This relates to presentation and
disclosure, not to transactions, events, or balances.
Choice "D" is incorrect. Audit risk and materiality are not financial statement assertions.

NEW QUESTION: 3
Which of the following is correct?
A. Internal audit response characteristic of the internal auditor's paradigm has internal control as its new paradigm and risk management as its old paradigm.
B. Internal audit characteristic of the internal auditor's paradigm has internal control as its new paradigm and cost management as its old paradigm.
C. Internal audit characteristic of the internal auditor's paradigm has internal control as its old paradigm and risk management as its new paradigm.
D. Internal audit response characteristic of the internal auditor's paradigm has internal control as its old paradigm and risk management as its new paradigm.
Answer: C

NEW QUESTION: 4
For each of the following statements, select Yes if the statement is true. Otherwise, select No.
NOTE: Each correct selection is worth one point.

Answer:
Explanation: