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Exam Code: CPA-21-02
Exam Name: CPA - C++ Certified Associate Programmer
Vendor: C++ Institute

60 Questions & Answers
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NEW QUESTION: 1
購入リクエストリストレポートには、ケースIDと地域のコストセンターの列が含まれています。管理者は、レポートに各地域のコストセンターの購入要求の総数を表示することを望んでいます。
レポート定義をどのように構成しますか?
A. ケースIDを合計するためのコストセンター列の関数を定義します。
B. ケースID列をカウントで要約します。
C. 地域のコストセンターをカウントで要約します。
D. コストセンターごとにフィルターを作成し、ケースIDをカウントします。
Answer: B

NEW QUESTION: 2
大規模なオンプレミスのOpenStack環境を持つ企業の管理チームは、非実稼働ワークロードをAWSに移行したいと考えています。 AWS Direct Connect接続がプロビジョニングされ、環境を接続するように設定されました。契約上の義務により、本番ワークロードはオンプレミスのままである必要があり、次回の契約交渉後にAWSに移動されます。同社は、イメージを強化するためのCenter for Internet Security(CIS)標準に従っています。この構成は、会社の構成管理システムを使用して開発されました。
どのソリューションが、AWS環境に大きなオーバーヘッドなしで同一のイメージを自動的に作成しますか?
A. 構成管理システムで変更が行われると、Jenkinsのジョブがトリガーされ、VM Importコマンドを使用してAmazon VPCにAmazon EC2インスタンスが作成されます。ライフサイクルフックを使用してAWS Lambda関数を起動し、AMIを作成します。
B. コンソールにログインし、Amazon EC2インスタンスを起動して、構成管理エージェントをインストールします。
構成管理システムを介して変更が適用されたら、コンソールにログインし、インスタンスから新しいAMIを作成します。
C. 新しいAWS OpsWorksレイヤーを作成し、イメージ強化標準をミラーリングします。このレイヤーをすべてのAWSワークロードのベースラインとして使用します。
D. Amazon EC2インスタンスを作成するAWS CloudFormationテンプレートを作成します。 cloud-unitを使用して構成管理エージェントをインストールし、cfn-waitを使用して構成管理が正常に適用されるまで待機し、AWS Lambda-backedカスタムリソースを使用してAMIを作成します。
Answer: D

NEW QUESTION: 3
In using the work of a specialist, an auditor referred to the specialist's findings in the auditor's report. This
would be an appropriate reporting practice if the:
A. Auditor, as a result of the specialist's findings, decides to indicate a division of responsibility with the
specialist.
B. Client is not familiar with the professional certification, personal reputation, or particular competence of
the specialist.
C. Auditor, as a result of the specialist's findings, adds an explanatory paragraph emphasizing a matter
regarding the financial statements.
D. Auditor understands the form and content of the specialist's findings in relation to the representations in
the financial statements.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. When expressing an unqualified opinion, the auditor generally will not refer to the
work or findings of a specialist. The auditor may, however, make reference to a specialist in an explanatory
paragraph if such a reference will facilitate understanding of the explanatory paragraph or of the departure
from an unqualified opinion.
Choice "A" is incorrect. Lack of client familiarity with the specialist does not affect the auditor's report. Also,
it is the auditor (not the client) who must be satisfied regarding the specialist's qualifications.
Choice "C" is incorrect. The auditor must understand the form and content of the specialist's findings in
relation to the representations in the financial statements to be able to review the specialist's work.
However, this does not affect whether or not the auditor refers to the specialist in the auditor's report.
Choice "D" is incorrect. An auditor should not divide responsibility for the audit with a specialist. Further,
making reference to the specialist in an unmodified unqualified report generally is inappropriate.


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