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NEW QUESTION: 1
Die Geschäftsleitung hat Mitarbeiter genehmigt, die außerhalb des Unternehmens über eine VPN-Verbindung (Virtual Private Network) arbeiten. Für den Informationssicherheitsmanager ist es äußerst wichtig, regelmäßig:
A. Führen Sie eine Risikobewertung durch.
B. Überprüfen Sie die Firewall-Konfiguration.
C. Führen Sie eine Kosten-Nutzen-Analyse durch.
D. Überprüfen Sie die Sicherheitsrichtlinie.
Answer: A

NEW QUESTION: 2
The most likely explanation why the auditor's examination cannot reasonably be expected to bring all
illegal acts by the client to the auditor's attention is that:
A. Illegal acts are perpetrated by management override of internal accounting controls.
B. Illegal acts by clients often relate to operating aspects rather than accounting aspects.
C. Illegal acts may be perpetrated by the only person in the client's organization with access to both
assets and the accounting records.
D. The client's system of internal accounting control may be so strong that the auditor performs only
minimal substantive testing.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. The audit should be designed to identify material misstatements due to illegal acts,
but illegal acts that relate to operating aspects rather than accounting aspects may not directly affect the
financial statements, and therefore they may be less likely to be discovered by the auditor.
Choice "A" is incorrect. The audit should be designed to identify material misstatements due to illegal acts,
even if they are caused by management override of (its own) internal control.
Choice "C" is incorrect. The audit should be designed to identify material misstatements due to illegal acts,
even when minimal substantive testing is performed by the auditor due to a very strong system of internal
control.
Choice "D" is incorrect. The audit should be designed to identify material misstatements due to illegal acts,
even when those illegal acts were perpetrated by the only person with access to both assets and the
accounting records.

NEW QUESTION: 3
Which equipment is used to check if an AC power outlet is properly grounded?
A. A nylon probe tool (black stick)
B. A conductive workbench mat
C. A grounding cord with alligator clips
D. A ground polarity tester
Answer: C