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NEW QUESTION: 1
Which of the following statements describes an auditor's obligation to identify deficiencies in the design or
operation of internal control?
A. The auditor should search for significant deficiencies in internal control if the auditor expects that
controls are operating effectively (i.e., if the auditor plans to rely on controls).
B. The auditor need not search for significant deficiencies in internal control but should document and
communicate any such deficiencies that are discovered.
C. The auditor should design and apply tests of controls to discover significant deficiencies in internal
control that could result in material misstatements.
D. The auditor need not search for significant deficiencies in internal control unless management requests
an attestation that "no significant deficiencies in internal control were noted in the audit."
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. The auditor need not search for significant deficiencies in internal control, but should
document and communicate any such deficiencies that are discovered.
Choice "A" is incorrect. Tests of controls are designed and applied to evaluate the risk of financial
statement misstatement, and to determine the nature, timing, and extent of substantive tests to be
performed. They are not designed to discover significant deficiencies in internal control.
Choice "B" is incorrect. Searching for significant deficiencies in internal control is not part of an audit, and it
would be inappropriate for the auditor to state that no significant deficiencies in internal control were noted
(even if management requested such a statement).
Choice "C" is incorrect. Searching for significant deficiencies in internal control is not part of an audit even
if the auditor expects that controls are operating effectively (i.e., expects to rely on controls).

NEW QUESTION: 2

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

NEW QUESTION: 3
Scenario:
1. Victim opens the attacker's web site.
2. Attacker sets up a web site which contains interesting and attractive content like 'Do you want to make
$1000 in a day?'.
3. Victim clicks to the interesting and attractive content URL.
4. Attacker creates a transparent 'iframe' in front of the URL which victim attempts to click, so victim thinks
that he/she clicks to the 'Do you want to make $1000 in a day?' url but actually he/she clicks to the content
or UPL that exists in the transparent 'iframe' which is setup by the attacker.
What is the name of the attack which is mentioned in the scenario?
A. HTML Injection
B. Session Fixation
C. HTTP Parameter Pollution
D. Clickjacking Attack
Answer: D