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NEW QUESTION: 1
During a review of a division's operations, an internal auditor notes that sales and customer base are unchanged, while inventory and gross margin have increased significantly. Which of the following audit procedures would be most relevant in substantiating management's assertion that the gross margin increase is due to increased efficiency in manufacturing operations?
A. Select a sample of finished goods inventory and trace raw materials cost back to purchase prices in order to determine the accuracy of the recorded raw materials price.
B. For a sample of products, compare costs-per-unit this year to those of last year, test cost build-ups, and analyze standard cost variances.
C. Obtain a physical count of inventory.
D. Take a physical inventory of equipment to determine if there were significant changes.
Answer: B

NEW QUESTION: 2
When can changes to requirements occur in a business analysis planning and monitoring assignment?
A. Changes to requirements can occur at any time.
B. Change to requirements can occur any time before the project scope statement is created.
C. Change to requirements can occur at any time before the key stakeholders approve the identified requirements.
D. Changes to requirements can occur any time after the project's change control system has been enacted.
Answer: A

NEW QUESTION: 3
Das GRÖSSTE Risiko, das von einem nicht ordnungsgemäß implementierten Intrusion Prevention System (IPS) ausgeht, ist:
A. Vertrauen Sie auf spezialisiertes Fachwissen innerhalb der IT-Organisation.
B. Das Blockieren kritischer Systeme oder Dienste aufgrund falscher Trigger.
C. Es sind zu viele Warnungen für Systemadministratoren zur Überprüfung vorhanden.
D. Verringerte Netzwerkleistung aufgrund von IPS-Verkehr.
Answer: B
Explanation:
Erläuterung:
Ein Intrusion Prevention System (IPS) verhindert eine Verbindung oder einen Dienst basierend darauf, wie es programmiert ist, um auf bestimmte Vorfälle zu reagieren. Wenn die Pakete von einer gefälschten Adresse stammen und das IPS auf der Grundlage eines zuvor definierten Verhaltens ausgelöst wird, blockiert es möglicherweise den Dienst oder die Verbindung eines kritischen internen Systems. Die anderen Optionen sind Risiken, die nicht so schwerwiegend sind wie das Blockieren kritischer Systeme oder Dienste aufgrund falscher Auslöser.