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NEW QUESTION: 1
A client has a large and active investment portfolio that is kept in a bank safe deposit box. If the auditor is
unable to count the securities at the balance sheet date, the auditor most likely will:
A. Request the bank to confirm to the auditor the contents of the safe deposit box at the balance sheet
date.
B. Examine supporting evidence for transactions occurring during the year.
C. Count the securities at a subsequent date and confirm with the bank whether securities were added or
removed since the balance sheet date.
D. Request the client to have the bank seal the safe deposit box until the auditor can count the securities
at a subsequent date.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. If the auditor is unable to count the securities at the balance sheet date the auditor
should request the client to have the bank seal the safe deposit box until the auditor can count the
securities.
Choice "A" is incorrect. Bank employees are not present when items are put into or taken from the safety
deposit box and do not keep records of safety deposit box contents. They would therefore be unable to
provide any information to the auditors.
Choice "B" is incorrect. Examining supporting evidence for the transactions occurring during the year is
inefficient, as many of the securities purchased during the year may have been sold before the balance
sheet date. Counting securities is preferable as it provides direct external evidence of the securities on
hand at year-end.
Choice "C" is incorrect. Bank employees are not present when items are put into or taken from the safety
deposit box and do not keep records of safety deposit box contents. They would therefore be unable to
provide any information to the auditors.
NEW QUESTION: 2
A Security Analyst has noticed that an offense has been marked inactive.
How long had the offense been open since it had last been updated with new events or flows?
A. 30 days + 30 minutes
B. 5 days + 30 minutes
C. 1 day + 30 minutes
D. 10 days + 30 minutes
Answer: B
NEW QUESTION: 3
Refer to the exhibit. Which application protocol is in this PCAP file?
A. TCP
B. HTTP
C. SSL
D. SSH
Answer: A