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NEW QUESTION: 1
Which of the following events occurring after the issuance of an auditor's report most likely would cause
the auditor to make further inquiries about the previously issued financial statements?
A. A contingency is resolved that had been disclosed in the audited financial statements.
B. New information is discovered concerning undisclosed lease transactions of the audited period.
C. An uninsured natural disaster occurs that may affect the entity's ability to continue as a going concern.
D. A subsidiary is sold that accounts for 25% of the entity's consolidated net income.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. The question addresses the subsequent discovery of facts that may have existed at
the balance sheet date. Such events will often require an adjustment to the financial statements. An
example is new information discovered about undisclosed lease transactions of the audited period. As a
result, the auditor should make further inquiry to determine whether the information is reliable and whether
the facts existed at the date of the report.
Choice "A" is incorrect. The natural disaster is an example of a subsequent event occurring after the date
of the auditor's report that the auditor has no obligation to investigate.
Choice "B" is incorrect. The resolution of a disclosed contingency is an example of a subsequent event
occurring after the date of the auditor's report that the auditor has no obligation to investigate.
Choice "D" is incorrect. Sale of a subsidiary occurring after the date of the auditor's report is an example of
a subsequent event that the auditor has no obligation to investigate.

NEW QUESTION: 2
Which of the following is the most reliable authentication device?
A. Combination of variable and fixed callback system.
B. Fixed callback system
C. Variable callback system
D. Smart Card system
Answer: D
Explanation:
The smart card, an intelligent token, is a credit card sized plastic card embedded with an integrated circuit chip. It provides not only memory capacity, but computational capability as well. The self-containment of smart card makes it resistant to attack as it does not need to depend upon potentially vulnerable external resources. Because of this characteristic, smart cards are often used in different applications which require strong security protection and authentication. Option B is the most correct option, this is because Callback systems are not considered very reliable in the CISSP examination, Smart cards can also provide 2 mode authentication.
"Caller ID and callback options are great, but they are usually not practical because they require users to call in from a static phone number each time they access the network. Most users are accessing the network remotely because they are on the road and moving from place to place." Pg. 428 Shon Harris: All-In-One CISSP Certification Guide.

NEW QUESTION: 3
Which of the following would a company place at the edge of its network if it wants to view and control which Internet applications are being used?
A. IDS/IPS
B. VPN concentrator
C. Proxy server
D. NGFW
Answer: D

NEW QUESTION: 4
上級管理職と取締役会への品質保証および改善プログラム（QAIP）レポートに含める必要がある詳細を最もよく表しているのは、次のうちどれですか。
A. QAIPの範囲とコスト。内部および外部評価の頻度、および評価者の結論。
B. QAIPの評価、コスト、期間に関与する人の数と種類
C. 内部および外部の評価の範囲と頻度、および評価者の資格と独立性。
D. 範囲、調査結果、リスク、推奨事項、および合意された改善アクション。
Answer: D