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NEW QUESTION: 1
The most reliable procedure for an auditor to use to test the existence of a client's inventory at an outside
location would be to:
A. Trace the total on the inventory listing to the general ledger inventory account.
B. Observe physical counts of the inventory items.
C. Analytically compare the current-year inventory balance to the prior-year balance.
D. Obtain a confirmation from the client indicating inventory ownership.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. The auditor's personal observation is generally one of the most reliable forms of
evidence. Observing physical inventory counts provides reliable evidence that the inventory actually
exists.
Choice "B" is incorrect. Tracing totals from the inventory listing to the general ledger inventory account
provides evidence of completeness, not existence.
Choice "C" is incorrect. A confirmation from the client indicating ownership provides some evidence
regarding rights and obligations, but does not provide evidence of existence.
Choice "D" is incorrect. Analytical comparisons of current year to prior year inventory balances might
provide some evidence regarding completeness, existence, and valuation, but this is not as reliable a
procedure for verifying existence as is the auditor's direct personal observation.
NEW QUESTION: 2
Which two types of cables would you expect to see used in a network backbone?(Choose two.)
A. Category 5/5e/6a cables
B. Fiber optic cables
C. Power cables
D. Audio / video cables
Answer: A,B
NEW QUESTION: 3
Two students in your class want to work together on a project over the summer break- Courtney is staying
on campus, and Ty is taking an internship in Japan.
They want to know how to share files in order to work remotely.
You suggest Microsoft OneDrive.
Which three features of OneDrive can help Ty and Courtney? (Choose three.)
A. OneDrive automatically keeps track of the previous 25 versions of all documents.
B. When the OneDrive desktop application is installed on a Windows 7 computer, Microsoft Office
applications can save directly to OneDrive folders.
C. OneDrive provides automatic BitLocker encryption of the files stored in the local OneDrive folder and
the OneDrive.com folders.
D. OneDrive allows access to files from any networked device by using OneDrive.com or a OneDrive
application on their mobile device.
E. OneDrive provides the ability to view and control someone's computer desktop to allow for easier
collaboration.
Answer: A,B,D
Explanation:
Explanation/Reference:
Explanation:
NEW QUESTION: 4
A. Option C
B. Option D
C. Option A
D. Option B
Answer: C,D
Explanation:
DBMS_FGA.add_policy
* The DBMS_FGA package provides fine-grained security functions.
* ADD_POLICY Procedure
This procedure creates an audit policy using the supplied predicate as the audit condition.
Incorrect:
Not C: object_schema
The schema of the object to be audited. (If NULL, the current log-on user schema is assumed.)
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