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NEW QUESTION: 1
The likelihood of assessing control risk too high is the risk that the sample selected to test controls:
A. Does not support the auditor's planned assessed level of control risk when the true operating
effectiveness of internal control justifies such an assessment.
B. Does not support the tolerable error for some or all of management's assertions.
C. Contains misstatements that could be material to the financial statements when aggregated with
misstatements in other account balances or transactions classes.
D. Contains proportionately fewer monetary errors or deviations from prescribed internal controls than
exist in the balance or class as a whole.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. The risk of assessing control risk too high is the risk that the assessed level of
control risk based on the sample is greater than the true risk based on the actual operating effectiveness
of the control.
Choice "B" is incorrect. Tests of controls are not designed to directly detect misstatements. Tests of
controls directed toward the operating effectiveness of an internal control are concerned with how the
control was applied, the consistency with which it was applied during the audit period, and by whom it was
applied.
Choice "C" is incorrect. The risk that the sample contains proportionately fewer monetary errors or
deviations than exist in the class as a whole is the risk of assessing control risk too low.
Choice "D" is incorrect. Tolerable misstatements (errors) are related to the results of substantive tests of
details, not tests of controls.
NEW QUESTION: 2
While deploying a new application module, the software vendor ships the application software along with appropriate SQL plan baselines for the new SQLs being introduced. Which two statements describe the consequences? (Choose two.)
A. The optimizer does not generate new plans for the SQL statements for which the SQL plan baseline has been imported.
B. The newly generated plans are directly placed into the SQL plan baseline without being verified.
C. The plan baselines can be evolved over time to produce better performance.
D. The new SQL statements initially run with the plans that are known to produce good performance under standard test configuration.
Answer: C,D
Explanation:
Explanation/Reference:
Explanation:
Purpose of SQL Plan Baselines
Common scenarios where SQL plan management can improve or preserve SQL performance include:
A database upgrade that installs a new optimizer version usually results in plan changes for a small percentage of SQL statements. Most of these plan changes result in either no performance change or improvement. However, some plan changes may cause performance regressions. SQL plan baselines significantly minimize potential regressions resulting from an upgrade.
Ongoing system and data changes can impact plans for some SQL statements, potentially causing performance regressions. SQL plan baselines help minimize performance regressions and stabilize SQL performance.
Deployment of new application modules means introducing new SQL statements into the database. The application software may use appropriate SQL execution plans developed in a standard test configuration for the new statements. If the system configuration is significantly different from the test configuration, then the database can evolve SQL plan baselines over time to produce better performance.
NEW QUESTION: 3
Which two options are attack vectors protected by Identity and Access Control? (Choose two)
A. Voicemail
B. Mobile
C. Backups
D. Cloud apps
E. Endpoints
Answer: B,E
Explanation:
Explanation/Reference:
Explanation:
ASAS Security Threat Centric Solutions - AM and SE Module 7
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