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NEW QUESTION: 1
Which are two ways of gathering business requirements and objectives from a customer? (Choose two.)
A. Discuss with the IT management about which vendors they prefer, and when they are able to execute a proof of Concept to show them the newest products and solutions available.
B. Perform a Gap Analysis of the existing business and IT environment with business stakeholders, and discuss what is needed to accomplish the customer's objectives.
C. Interview Executive- and Director-level resources to determine business objectives, problems, and opportunities for growth in their business.
D. List what products the customer is not using, ask the customer for its budget, and determine what is within that budget.
Answer: A,B

NEW QUESTION: 2
An FSR user would like to export all of the accounts in the Account Hierarchy interface for a particular set of dimensions. After selecting the dimensions in the Dimensions Pane, how can the user export these accounts?
A. Right-click on the top Account node and select "Export Accounts".
B. Click the "Export Accounts" button at the top of the Account Hierarchy interface.
C. Click the "Export Journal Entries" button in the Journal Entries pane of the Account Hierarchy interface.
D. Click the "Refresh" button at the top of the Account Hierarchy interface.
Answer: B

NEW QUESTION: 3
An alert is issued from the SIEM that indicates a large number of failed logins for the same account name on one of the application servers starting at 10:20 a.m. No other significant failed login activity is detected. Using Splunk to search for activity pertaining to that account name, a security analyst finds the account has been authenticating successfully for some time and started to fail this morning. The account is attempting to authenticate from an internal server that is running a database to an application server. No other security activity is detected on the network. The analyst discovers the account owner is a developer who no longer works for the company. Which of the following is the MOST likely reason for the failed login attempts for that account?
A. The account that is failing to authenticate has not been maintained, and the company password change policy time frame has been reached for that account
B. The host-based firewall is blocking port 389 LDAP communication, preventing the login credentials from being received by the application server
C. The license for the application has expired, and the failed logins will continue to occur until a new license key is installed on the application
D. A successful malware attack has provided someone access to the network, and failed login attempts are an indication of an attempt to privilege access to the application
Answer: A

NEW QUESTION: 4
Which of the following factors most likely would lead a CPA to conclude that a potential audit engagement
should not be accepted?
A. It is unlikely that sufficient appropriate audit evidence is available to support an opinion on the financial
statements.
B. Management continues to employ an inefficient system of information technology to record financial
transactions.
C. There are significant related party transactions that management claims occurred in the ordinary
course of business.
D. Internal control activities requiring the segregation of duties are subject to management override.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. If it is unlikely that sufficient appropriate audit evidence will be available to support
an opinion on the financial statements, it would be pointless to conduct an audit.
Choice "A" is incorrect. The existence of significant related party transactions would not prevent the auditor
from accepting an audit engagement, regardless of the whether or not such transactions occurred in the
ordinary course of business. The auditor would simply need to evaluate management's methods for
identifying and disclosing related party transactions, and ultimately evaluate financial statement disclosure,
as part of the audit.
Choice "B" is incorrect. Internal control activities are often subject to management override, but this is no
reason to reject a potential audit engagement. Rather, this risk should be assessed, and audit procedures
should be designed only after taking into account the assessed level of risk.
Choice "C" is incorrect. An inefficient system of information technology for recording financial transactions
may not be optimal for the company, but as long as it is an effective system (i.e., as long as it provides
reliable financial reporting), it will not affect the auditor's decision regarding acceptance of a new audit
engagement.

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