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NEW QUESTION: 1
通貨ディメンションのアクティブなコンポーネントである4つのアイテムはどれですか? (4つ選択してください。)
A. 換算通貨
B. 親通貨
C. 報告通貨
D. エンティティ通貨
E. 入力通貨
F. エンティティの通貨調整
Answer: B,C,E,F
Explanation:
Explanation
You can create journals using the Entity Currency of the Currency dimension as well as Input Currencies for both Entity Input and Translated Currency Input.
NEW QUESTION: 2
Payroll Data Co. (PDC) processes payroll transactions for a retailer. Cook, CPA, is engaged to express an
opinion on a description of PDC's internal controls placed in operation as of a specific date. These controls
are relevant to the retailer's internal control, so Cook's report may be useful in providing the retailer's
independent auditor with information necessary to plan a financial statement audit. Cook's report should:
A. Disclose Cook's assessed level of control risk for PDC.
B. State whether PDC's controls were suitably designed to achieve the retailer's objectives.
C. Contain a disclaimer of opinion on the operating effectiveness of PDC's controls.
D. Identify PDC's controls relevant to specific financial statement assertions.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. There are two types of reports on the processing of transactions by service
organizations: "reports on controls placed in operation" and "reports on controls placed in operation and
tests of operating effectiveness." The former does not include tests of operating effectiveness and,
therefore, are not intended to provide the user auditor with a basis for reducing the assessment of control
risk. Accordingly, such reports should include a disclaimer of opinion regarding the operating effectiveness
of the controls.
Choice "B" is incorrect. The report should contain an indication that the controls were suitably designed to
achieve specified control objectives, but it does not provide any assurance regarding the achievement of
the user organization's (in this case, the retailer's) objectives.
Choice "C" is incorrect. The service auditor (Cook) is not required to identify the service organization's (i.e.,
PDC's) controls relevant to specific financial statement assertions because this is not a financial statement
audit.
Choice "D" is incorrect. The service auditor (Cook) is not required to disclose the assessed level of control
risk for the service organization (PDC).
NEW QUESTION: 3
프로젝트를 실행하는 동안 한 고객 담당자가 프로젝트 팀과 다른 요구 사항을 이해하기 때문에 문제가 발생합니다. 고객 담당자는 프로젝트의이 부분에 대한 승인을 거부합니다. 프로젝트 관리자는 어떻게 해야 합니까?
A. 투명성을 유지하기 위해 통신 관리 계획을 업데이트
B. 차이점을 해결하기 위해 충돌 해결 기술을 선택하십시오.
C. 위험 레지스터를 업데이트하기 위해 변경 요청을 발행
D. 문제를 고객의 프로젝트 관리자에게 이관하여 상황을 해결하십시오.
Answer: B
NEW QUESTION: 4
Which of the following was developed to address some of the weaknesses in Kerberos and uses public key cryptography for the distribution of secret keys and provides additional access control support?
A. KryptoKnight
B. RADIUS
C. TACACS+
D. SESAME
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Secure European System for Applications in a Multi-vendor Environment (SESAME) was developed to address some of the weaknesses in Kerberos and uses public key cryptography for the distribution of secret keys and provides additional access control support.
Incorrect Answers:
B: RADIUS is a network protocol that allows for client/server authentication and authorization, and audits remote users. It was not developed to address some of the weaknesses in Kerberos.
C: KryptoKnight provides authentication and key distribution services to applications and communicating entities in a network environment. It was not developed to address some of the weaknesses in Kerberos.
D: TACACS+ is a network protocol that allows for client/server authentication and authorization. It was not developed to address some of the weaknesses in Kerberos.
References:
Harris, Shon, All In One CISSP Exam Guide, 6th Edition, McGraw-Hill, 2013, pp. 214, 234-236
http://www.eurecom.fr/~nsteam/Papers/kryptoknight.pdf