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NEW QUESTION: 1











A. Option C
B. Option D
C. Option B
D. Option A
Answer: A

NEW QUESTION: 2
どのプロトコルがLEAPの弱点を克服しますか？
A. PEAP
B. EAP-FAST
C. EAP-TLS
D. EAP-TTLS
Answer: B
Explanation:
説明/参照：
Explanation:

NEW QUESTION: 3
DB2で許可を制御するために使用される3つの機能はどれですか？
A. 特権、権限レベル、LBAC資格情報
B. 特権、db2ssh、LBAC資格情報
C. db2ssh、トラステッドコンテキスト、権限レベル
D. 特権、権限レベル、証明書
Answer: A

NEW QUESTION: 4
An auditor confirmed accounts receivable as of an interim date, and all confirmations were returned and
appeared reasonable. Which of the following additional procedures most likely should be performed at
year-end?
A. Send confirmations for all new customer balances incurred from the interim date to year-end.
B. Resend confirmations for any significant customer balances remaining at year-end.
C. Review supporting documents for new large balances occurring after the interim date, and evaluate
any significant changes in balances at year-end.
D. Review cash collections subsequent to the interim date and the year-end.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. When auditing procedures are performed before year-end, additional procedures
should be performed to extend the interim conclusions to year-end. Large balances would be tested by
reviewing supporting evidence, and significant changes in the balance would also be investigated.
Choice "A" is incorrect. The auditor would not send confirmations for all new customer balances, but
instead would focus on those that appear material.
Choice "B" is incorrect. The purpose of performing tests at interim is to minimize the amount of work that
needs to be performed at year end, to improve efficiency. If confirmations were sent at interim, and the
auditor was satisfied with the results of that testing, there would be no reason to send additional
confirmations. Rather, interim conclusions would be extended by focusing on any material changes in the
account, including new, large balances.
Choice "D" is incorrect. Review of subsequent cash collections is a means of supporting a receivables
balance when no confirmation response has been received. This procedure generally would not be
performed as a means of extending interim conclusions to year-end.