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Exam Code: GAFRB
Exam Name: Examination 2: Governmental Accounting, Financial Reporting and Budgeting (GAFRB)
Vendor: AGA

60 Questions & Answers
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NEW QUESTION: 1

A. Option D
B. Option A
C. Option B
D. Option C
Answer: A,B
Explanation:
Reference: http://docs.oracle.com/cd/A57673_01/DOC/server/doc/SCN73/ch15.htm

NEW QUESTION: 2
Which two options does VM Monitoring use to determine if a virtual machine should be reset? (Choose two.)
A. Network activity from the virtual machine
B. Heartbeats from VMware Tools
C. CPU activity from the virtual machine
D. I/O activity from the virtual machine
Answer: B,D
Explanation:
Reference https://pubs.vmware.com/vsphere-
50/index.jsp?topic=%2Fcom.vmware.vsphere.avail.doc_50%2FGUID-62B80D7A-C764-40CB-AE59-
752DA6AD78E7.html

NEW QUESTION: 3
What are two of the valid IPv6 extension headers? (Choose two)
A. Mobility
B. Hop Limit
C. Authentication Header
D. Next Header
E. Options
F. Protocol
Answer: A,C

NEW QUESTION: 4
Which of the following representations should not be included in a report on internal control related matters
noted in an audit of a nonissuer?
A. Significant deficiencies related to internal control design exist, but none is deemed to be a material
weakness.
B. Corrective follow-up action is recommended due to the relative significance of material weaknesses
discovered during the audit.
C. There are no significant deficiencies in the design or operation of internal control.
D. The auditor's consideration of internal control would not necessarily disclose all significant deficiencies
that exist.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. A report on internal control related matters noted in an audit should not state that
there are no significant deficiencies in internal control, since this statement might erroneously imply that
the auditor searched for such conditions.
Choice "A" is incorrect. The auditor is permitted to state that no material weaknesses were identified during
the audit. Typically, this occurs in reports submitted to governmental authorities.
Choice "C" is incorrect. The auditor may suggest that corrective follow-up action should be taken due to
the relative significance of material weakness discovered.
Choice "D" is incorrect. The auditor's report may state that his or her consideration of internal control would
not necessarily disclose all significant deficiencies that exist.


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