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NEW QUESTION: 1
As a result of sampling procedures applied as tests of controls, an auditor incorrectly assesses control risk
lower than appropriate. The most likely Explanation: for this situation is that:
A. The deviation rate in the auditor's sample is less than the tolerable rate, but the deviation rate in the
population exceeds the tolerable rate.
B. The deviation rates of both the auditor's sample and the population is less than the tolerable rate.
C. The deviation rate in the auditor's sample exceeds the tolerable rate, but the deviation rate in the
population is less than the tolerable rate.
D. The deviation rates of both the auditor's sample and the population exceed the tolerable rate.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. The situation given is an example of sampling risk, or the probability that the sample
chosen is not representative of the population as a whole. This is illustrated by the fact that the sample
deviation rate is less than the tolerable rate, but the true deviation rate exceeds the tolerable rate.
Choice "A" is incorrect. If both the deviation rates of the sample and the population exceed the tolerable
rate, the auditor would assess control risk at the appropriate level.
Choice "B" is incorrect. If both the deviation rates of the sample and the population are less than the
tolerable rate, the auditor would assess control risk at the appropriate level.
Choice "D" is incorrect. If the sample deviation rate exceeds the tolerable rate, but the deviation rate in the
population does not, this would also result in sampling risk. In this case, however, the auditor would
assess control risk at a level higher than appropriate.
NEW QUESTION: 2
A customer needs to share files cost-effectively among their Microsoft Windows server over a local network.
Which storage solution meets this requirement?
A. Direct Attached Storage (DAS)
B. Network File System (NFS)
C. Network Attached Storage (NAS)
D. Storage Area Network (SAN)
Answer: C
NEW QUESTION: 3
Ein IS-Prüfer überprüft die IT-Richtlinien und stellt fest, dass die meisten Richtlinien seit mehr als drei Jahren nicht mehr überprüft wurden.
Das größte Risiko besteht darin, dass die Richtlinien nicht berücksichtigt werden.
A. Aktuelle gesetzliche Anforderungen
B. Die Vision des CEO
C. Aktuelle Best Practices der Branche
D. Die Mission der Organisation
Answer: D
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